Consumption tax
Focus
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OECD International VAT/GST Guidelines
The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.
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Fourth Global Forum on VAT
This event, taking place on 12-14 April 2017, will focus on the policy and operational challenges faced by tax authorities in the era of digital globalisation, and on the efficient and the effective implementation of the standards and mechanisms for addressing these challenges recommended by the International VAT/GST Guidelines.
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WHAT'S NEW
- Tax experts gather at the OECD to discuss solutions for common challenges in the design and operation of VAT systems 13/04/2017
- The "Business Tax to VAT Reform" in China - High-level assessment carried out by the OECD's Centre for Tax Policy and Administration 03/03/2017
- Tax revenues reach new high as the tax mix shifts further towards labour and consumption taxes 30/11/2016
- New brochure outlining the OECD’s work on tax
- OECD delivers international standard for collection of VAT on cross-border sales 06/11/2015
Key publications
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Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. |
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The Distributional Effects of Consumption Taxes in OECD Countries The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool. |
Engage
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