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Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

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