Long abstract

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

This information series, prepared by the Centre for Tax Policy and Administration and approved by the Committee on Fiscal Affairs (CFA), provides internationally comparative data on aspects of tax systems and their administration in OECD and selected non-OECD countries.

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VAT and GST Refunds: Towards more business-friendly mechanisms?

Article published in the Tax Journal, March 2009.

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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends - 2008 Edition

Proposed guidance for governments on applying VAT/GST to cross-border trade.

International VAT/GST Guidelines project