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About Statistics Publications & Documents Information by Country

The spread of Value Added Tax (also called Goods and Services Tax – GST) has been the most important development in taxation over the last 50 years. It has now been implemented by nearly 150 countries, where it often accounts for one fifth of total tax revenue. At the same time as VATs have been spreading across the world, international trade has also been expanding rapidly. As a result, the potential for double taxation and unintentional non-taxation has increased. The CFA is therefore developing the OECD International VAT/GST Guidelines to address these problems. Find out more...

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Lucerne VAT Conference - Communiqué

10-Sep-2009

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.

Taxes on consumption continue to grow

21-Jan-2009

In 1965 consumption taxes accounted for 3.8% of GDP across the OECD; by 2006 this had increased to 6.8%. Over the same period the number of countries using a VAT – one of the forms of general consumption taxes – rose from around 10 to in excess of 140. These, and other, developments are explained in the 2008 issue of “Consumption Tax Trends”, published by the OECD in December.

Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation

30-Jun-2008

In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document  on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.
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VAT and GST Refunds: Towards more business-friendly mechanisms?

Article published in the Tax Journal, March 2009.

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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends - 2008 Edition

Proposed guidance for governments on applying VAT/GST to cross-border trade.

International VAT/GST Guidelines project