Author: Deloitte.
This tax base includes differences in taxation regimes across countries and regions of the world and countries which tax mobile telephony over and above other goods and services. Such mobile specific taxation has been linked to the adoption of mobile telephony in developing countries.
- Download “Global Mobile Tax Review 2011” – English (PDF)
- Descarga “Revisión impositiva mundial de telefonía móvil 2011” – Español (PDF)