Latest Documents


  • 6-November-2015

    English

    OECD delivers international standard for collection of VAT on cross-border sales

    Governments have taken an important step towards ensuring that consumption taxes on cross-border transactions are effectively paid in the jurisdiction where products are consumed, while minimizing the risks that uncoordinated tax rules distort international trade.

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  • 5-October-2015

    English

    Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report

    The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges.  It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on these risks.  The report also describes rules and implementation mechanisms to enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business-to-consumer transactions, which will help level the playing field between foreign and domestic suppliers. The report also discusses and analyses options to deal with the broader tax challenges raised by the digital economy, noting the need for monitoring developments in the digital economy over time.
  • 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.

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  • 5-March-2015

    English

    Third Global Forum on VAT

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

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  • 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)

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  • 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

    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.
  • 18-April-2014

    English

    Governments endorse new OECD Guidelines on applying VAT across borders

    The governments of 86 countries have taken a key step towards preventing value added tax from weighing on trade while also safeguarding state revenues by endorsing the first internationally agreed framework for applying national VAT rules to cross-border transactions.

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  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

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  • 1-October-2013

    English

    OECD’s Gurría backs Abe’s move on VAT

    OECD Secretary-General, Angel Gurría, congratulated Japanese Prime Minister Abe on his announcement today that Japan will raise its consumption tax as legislated from the current 5% to 8% next April.

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