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- Title
The boundary between digital goods and E-services in cross-border E-commerce and implication for non-discrimination under the WTO system.
- Authors
Tanodomdej, Papawadee
- Abstract
One of the biggest challenges of implementing value-added tax (VAT) collection on cross-border digital goods and services is the compliance with World Trade Organization (WTO) obligations. The lack of a clear distinction between goods and services in the WTO agreements and divergent classifications adopted by states have led to fragmented and inconsistent VAT collection, potentially creating trade barriers in international e-commerce. This article analyses various approaches to classify goods and services including technological neutrality and tradability. It also uses the modernization of Thailand's VAT system as a case study to demonstrate the complexity of categorizing digital goods and services for VAT enforcement in international e-commerce. It finds that technological neutrality and tradability are key criteria to separate digital goods from e-services for the proper implementation of WTO obligations. The article concludes with remarks on the correlation between categorizing digital goods and services in VAT collection and protectionism in cross-border e-commerce.
- Subjects
ELECTRONIC commerce; VALUE-added tax; WORLD Trade Organization; TAX administration &; procedure; PROTECTIONISM; INTERNATIONAL trade
- Publication
International Journal of Law & Information Technology, 2023, Vol 31, Issue 3, p213
- ISSN
0967-0769
- Publication type
Article
- DOI
10.1093/ijlit/eaad022