ITU/BDT has launched the study on “Taxing telecommunications/ICT services: an overview”. This paper contains a general discussion of the effects of imposing special taxes on telecommunications/ICT equipment and services in addition to the general run of taxes, such as VAT, which apply to most or all goods and services. It also presents some relevant considerations for Governments. Available at: http://www.itu.int/en/ITU-D/Regulatory-Market/Pages/Studies.aspx.
ITU Study on Taxing telecommunications/ICT services: an overview