Consumption Tax Guidance Series

Consumption Tax Guidance Series

Consumption Tax Guidance Series

Introduction to the OECD's Consumption Tax Guidance Series.

Related Documents

• Articles on VAT
• OECD Consumption Tax Trends Publications

Guidelines on Place of Consumption

The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce