1、Implications for developing countriesUNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENTPolicy reviewIndirect taxation of e-commerce and digital tradeImplications for developing countriesUNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENTPolicy reviewIndirect taxation of e-commerce and digital tradeGe

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3、etNew York,New York 10017 United States of AmericaEmail:publicationsun.org Website:https:/shop.un.org/The findings,interpretations and conclusions expressed herein are those of the author(s)and do not necessarily reflect the views of the United Nations or its officials or Member States.The designati

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5、ndaries.Mention of any firm or licensed process does not imply the endorsement of the United Nations.This publication has been edited externally.United Nations publication issued by the United Nations Conference on Trade and DevelopmentUNCTAD/DTL/ECDE/2024/2ISBN:978-92-1-113092-8eISBN:978-92-1-00251

6、8-8Sales No.E.23.II.D.4Indirect taxation of e-commerce and digital tradeImplications for developing countriesiiiAcknowledgementsThe present report,Indirect Taxation of E-commerce and Digital Trade:Implications for Developing Countries,was prepared under the overall guidance of Shamika N.Sirimanne,Di