Long abstract
Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes 2001 Edition
In this publication the reader can find information about VAT/GST, excise and environmental taxes in OECD Member countries. It provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions in these countries such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress. |
The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade. OECD to work on clarifying VAT/GST application in cross-border trade |
