国际货币基金组织：对跨境服务征税（英文版）

:Faced with the limitations of existing tax frameworks for cross-border trade in services— particularly the lack of taxing rights over certain income from highly digital business models and the continuing scope for profit shifting through payments for cross-border services—countries and scholars have adopted or proposed a wide range of tax measures. This paper brings these measures together in a coherent framework and examines them from both an economic and a legal perspective. It document