Taxes on consumption continue to grow

21-janv.-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.

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

01-juil.-2008

In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.

The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.

Please send your comments by Friday 17 October 2008.

Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?

01-juil.-2008

The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire  by Saturday 20 September 2008.

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-juin-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.

Value-added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition

06-juin-2008

Although the United States does not deploy a Value Added Tax it does, from time to time, produce reports about this type of tax, the most recent of which is by the US Government's Government Accountability Office.

La pression fiscale dans les pays de l’OCDE retrouve les niveaux record de 2000

17-oct.-2007

La pression fiscale moyenne dans les pays de l’OCDE, mesurée à l’aide du rapport entre les impôts et le produit intérieur brut (PIB), a retrouvé les mêmes niveaux qu’en 2000 après une réduction de courte durée entre 2001 et 2004, selon les chiffres qui figurent dans la dernière édition de la publication annuelle de l’OCDE intitulée Statistiques des recettes publiques.

Consumption Tax Trends - 2006 Edition

31-janv.-2007

This publication presents information about VAT/GST and excise duty rates in OECD member countries.  It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises.  It also describes a range of taxation provisions in OECD member countires, such as the taxation of motor vehicles, tobacco and alcoholic beverages.  Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.