OECD International VAT/GST Guidelines - Draft Consolidated

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.

Outcomes of the public consultation on the commentary on the VAT Neutrality

Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

First Meeting of the OECD Global Forum on VAT: Session Material

OECD Global Forum on VAT: Session Material

Conclusions of the First OECD Global Forum on VAT

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.

Related Documents

• Global Forum Website - First meeting of the OECD Global Forum on VAT
• OECD Consumption Tax Trends Publications
• First meeting of the OECD Global Forum on VAT - Closing ‌Remarks by Angel Gurría, OECD Secretary-General

First Meeting of the OECD Global Forum on Value Added Tax (VAT)

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.

Related Documents

• First meeting of the OECD Global Forum on VAT

Agenda - First Meeting of the OECD Global Forum on VAT : 7-8 November, Paris, France

Agenda - First Meeting of the OECD Global Forum on VAT : 7-8 November, Paris, France

First meeting of the OECD Global Forum on VAT

The OECD launches its Global Forum on VAT as a unique platform for a worldwide dialogue on the design and operation of VAT, notably addressing issues of double taxation and unintended non taxation.

Draft Commentary on the International VAT Neutrality Guidelines

The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to vat@oecd.org.

OECD Consumption Tax Trends Publications

This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption taxes.

Related Documents

• Taxing Wages 2013
• Revenue Statistics 2012 Edition
• OECD Tax Database
• Articles on VAT

Outcomes of public consultation VAT/GST Guidelines on Neutrality

Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.