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KDI 경제교육·정보센터

ENG
  • 경제배움
  • Economic

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    and Education

    Center

최신자료
Taxing Cross-Border E-Commerce Supplies: Lessons from Value-Added and Goods and Services Tax Policies in Australia and Viet Nam
ADB
2025.10.30
The brief highlights how these economies design and adapt their VAT regimes, enforce compliance, and implement VAT/GST on e-commerce transactions and low-value imports. It also presents lessons and insights that can help other countries enhance revenue collection from nonresident suppliers and strengthen revenues.