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Actualités & Evénements
Actualités
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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.
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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 Wednesday 10 September 2008.
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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.
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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.
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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.
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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.
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Evénements
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