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Third Global Forum on VAT

 

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THIRD MEETING OF THE OECD GLOBAL FORUM ON VAT

5 - 6 November 2015

Paris, France

  

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.

 

Participants discussed progress made in the development of the OECD International VAT/GST Guidelines as a global standard for the application of VAT/GST to international trade. They examined the solutions recommended by these Guidelines for the collection of VAT/GST on services and intangibles bought by consumers from online sellers abroad.

 

The Global Forum also looked at recent and ongoing VAT/GST reforms around the world and discussed a selection of emerging VAT/GST policy challenges faced by countries worldwide. Participants examined mechanisms for improving the efficiency of VAT/GST collection on the imports of low value goods. They explored the possible role of co-operative strategies in stimulating compliance and discussed the design and use of anti-avoidance rules for tackling VAT/GST-avoidance. They also considered countries’ experiences and recent analysis of the economic impact of changes in VAT/GST rates.

 

This third meeting of the OECD Global Forum on VAT was aimed at senior tax officials and representatives of international organisations. A delegation of academics and business representatives were also invited to participate.

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» For more information: VATGlobalForum@oecd.org

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