What Singapore Could Learn from the New Trends for VAT/GST Taxation of B2C Digital Supplies around the World

This article is a contribution to the ongoing debate in the Singaporean tax community on how to adapt the current GST system to the challenges posed by the digital economy. After having provided an overview of the relevant elements of the current Singaporean GST system, the author elaborates on the options that Singapore should evaluate in the event it decided to adapt its GST system to the major trends in this field.