Latest Documents


  • 23-July-2015

    English

    Global Forum on VAT

    The third meeting of the OECD Global Forum on VAT will focus on the design and implementation of global solutions for key global VAT/GST challenges took place on 5-6 November 2015 in Paris.

    Related Documents
    Also AvailableEgalement disponible(s)
  • 16-June-2015

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

  • 24-May-2015

    English

    Second Global Forum on VAT

    The Second Meeting of the Global Forum on VAT took place on 17-18 April in Tokyo, Japan. The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation.

    Related Documents
    Also AvailableEgalement disponible(s)
  • 24-February-2015

    English

    Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions)

    Related Documents
  • 18-December-2014

    English

    Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

  • 10-December-2014

    English, PDF, 351kb

    Key findings for Austria: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Austria increased by 0.9 percentage points from 41.7% to 42.5% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Austrian standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 403kb

    Key findings for the Slovak Republic: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in the Slovak Republic increased by 1.5 percentage points from 28.1% to 29.6%, the third highest rise amongst member countries in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Slovak standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English

    Consumption Tax Trends 2014 - VAT/GST and excise rates, trends and policy issues

    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

  • 10-December-2014

    English, PDF, 350kb

    Key findings for Spain: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Spain increased by 0.5 percentage points from 32.1% to 32.6% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Spanish standard VAT rate is 21%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English

    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.

  • 1 | 2 | 3 | 4 | 5 | 6 | 7 > >>