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4 interim drafts: (i) a preface to the Guidelines; (ii) the core features of VAT-systems to which the Guidelines are intended to apply, (iii) place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction, (iv) implementation of specific rules for determining the place of taxation for cross border business-to business supplies of services and intangibles.
Two new OECD reports provide wide-ranging evidence of how reforming subsidies and tax breaks for fossil fuels can help countries boost finances and meet green objectives.
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Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version
Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.
News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo
On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.
Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.
The OECD is currently developing International VAT/GST Guidelines to address issues of double taxation and unintended double non-taxation, and this work provides a unique basis for the creation of the future international standard for applying VAT to cross-border trade. This was the conclusion of delegates who participated in the inaugural meeting of the OECD Global Forum on VAT, in Paris on 7-8 November.
Secretary-General Angel Gurría provided closing remarks at the first meeting of the OECD Global Forum on Value Added Tax (VAT) held in Paris. The meeting focused on designing efficient and equitable VAT systems and analyzing their impacts on international trade.
At the Global Forum in Cape Town, South Africa, delegates from 81 jurisdictions and 11 international organisations evaluated whether all Forum members are exchanging tax information effectively.