Consumption tax

Global Forum on VAT

 

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SECOND MEETING OF THE GLOBAL FORUM ON VAT

17-18 April 2014

Tokyo Japan

  

The OECD Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation.

 

More than 250 high-level representatives of around 100 countries, jurisdictions, international organisations, businesses and academia attended the second meeting of this Global Forum in Tokyo on 17-18 April 2014.

 

The main outcome of this meeting was the endorsement by the Global Forum participants of a new set of OECD International VAT/GST Guidelines as the the first internationally agreed framework for applying national VAT rules to cross-border transactions. The endorsement of these Guidelines was welcomed as a big step towards reducing double taxation and under-taxation in trade (read the Statement of Outcomes).

 

Discussions at the second meeting of the Global Forum further focussed on the key global VAT policy trends and developments, the equity impact of VAT reform and on strategies for tackling VAT fraud. 

KEY DOCUMENTS

VAT/GST Guidelines

Statement of outcomes

Press release

List of participating delegations 

Agenda

Session material

 

OTHER RESOURCES

Publications

Consumption tax statistics

 

PREVIOUS FORUM

2012

» For more information: VATGlobalForum@oecd.org

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