ADB亚洲开发银行：2025年对跨境电子商务供应征税：澳大利亚和越南增值税和商品及服务税政策的教训报告（英文版）

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.