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VAT and the digital economy in China

VAT and the digital economy in China

In this special publication, VAT and the digital economy in China, we examine the short-and long-term changes that we anticipate may occur in China’s indirect tax system as a result of the digital economy. These changes will likely arise as a result of technological developments, in the ways in which goods and services are delivered and consumed, and in the modernisation of China’s indirect tax system which was conceived in a pre-internet era.

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VAT and the digital economy in China

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