OECD International VAT/GST Guidelines on Neutrality

The VAT/GST Guidelines on Neutrality have been approved by the Committee on Fiscal Affairs on 28 June 2011. These consist of six guidelines on applying VAT/GST as a tax that is neutral for businesses, including foreign businesses. They form part of the OECD International VAT/GST Guidelines.

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.

OECD survey shows that more than 80% of businesses cannot recover all of their foreign VAT

Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.

Lucerne VAT Conference - Communiqué

The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

Recovering VAT/GST incurred abroad: Survey

The OECD has today launched a new survey into the VAT “lost” by businesses due to the difficulties of recovering tax incurred in countries other than their own.

Consumption Tax Trends - 2008 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

Related Documents

• Consumption Tax Trends - 2006 Edition
• Consumption Tax Trends - 2004 Edition

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

International VAT/GST Guidelines

The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

The Application of Consumption Taxes to the International Trade in Services and Intangibles Progress Report and Draft Principles

The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.