{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,1]],"date-time":"2026-04-01T05:08:25Z","timestamp":1775020105515,"version":"3.50.1"},"reference-count":0,"publisher":"Oxford University Press (OUP)","issue":"3","license":[{"start":{"date-parts":[[2023,9,1]],"date-time":"2023-09-01T00:00:00Z","timestamp":1693526400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/academic.oup.com\/pages\/standard-publication-reuse-rights"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,11,28]]},"abstract":"<jats:title>Abstract<\/jats:title>\n               <jats:p>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\u2019s 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.<\/jats:p>","DOI":"10.1093\/ijlit\/eaad022","type":"journal-article","created":{"date-parts":[[2023,9,14]],"date-time":"2023-09-14T21:28:04Z","timestamp":1694726884000},"page":"213-230","source":"Crossref","is-referenced-by-count":5,"title":["The boundary between digital goods and E-services in cross-border E-commerce and implication for non-discrimination under the WTO system"],"prefix":"10.1093","volume":"31","author":[{"given":"Papawadee","family":"Tanodomdej","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"286","published-online":{"date-parts":[[2023,9,14]]},"container-title":["International Journal of Law and Information Technology"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/academic.oup.com\/ijlit\/article-pdf\/31\/3\/213\/53895744\/eaad022.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/academic.oup.com\/ijlit\/article-pdf\/31\/3\/213\/53895744\/eaad022.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,11,28]],"date-time":"2023-11-28T21:02:54Z","timestamp":1701205374000},"score":1,"resource":{"primary":{"URL":"https:\/\/academic.oup.com\/ijlit\/article\/31\/3\/213\/7273697"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,9,1]]},"references-count":0,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2023,9,14]]},"published-print":{"date-parts":[[2023,11,28]]}},"URL":"https:\/\/doi.org\/10.1093\/ijlit\/eaad022","relation":{},"ISSN":["0967-0769","1464-3693"],"issn-type":[{"value":"0967-0769","type":"print"},{"value":"1464-3693","type":"electronic"}],"subject":[],"published-other":{"date-parts":[[2023,9,1]]},"published":{"date-parts":[[2023,9,1]]}}}