Consumption Tax Trends - 2006 Edition

This publication presents information about VAT/GST and excise duty rates in OECD member countries.  It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises.  It also describes a range of taxation provisions in OECD member countires, such as the taxation of motor vehicles, tobacco and alcoholic beverages.  Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Special Conference: 50th Anniversary of the OECD Model Tax Convention

Conference Web Site

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue