This report responds to the request from the Fourth Meeting of the OECD Global Forum on VAT where participants welcomed the development of "implementation packages" to support the implementation of the International VAT/GST Guidelines, including a first package on the implementation of mechanisms for the collection of VAT on internet sales. It focuses on the implementation of the recommended approaches included in the 2015 Final Report on Action 1 "Addressing the Tax Challenges of the Digital Economy" of the BEPS project. These recommended approaches, which are also included in the International VAT/GST Guidelines, have already been successfully implemented by a large number of countries.
Mechanisms for the Effective Collection of VAT/GST Where the Supplier is not Located in the Jurisdiction of Taxation
