• A list of functions considered relevant for the application of the full VAT/GST liability regime

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  • Simplified payment cycle

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  • Main features of a simplified registration and compliance regime for non-resident suppliers

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  • Possible implementation timeframe

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  • A high-level overview of current customs procedures

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  • Current international regulatory e-commerce developments

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  • WCO cross-border e-commerce framework of standards (2018)

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