Consumption Tax Trends - 2008 Edition

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27-Nov-2008

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 ...

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

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13-Feb-2007

This information series, prepared by the Centre for Tax Policy and Administration and approved by the Committee on Fiscal Affairs (CFA), provides internationally comparative data on aspects of tax systems ...

Consumption Tax Trends - 2006 Edition

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07-Jun-2006

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 ...

Consumption Tax Trends - 2004 Edition

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28-Feb-2005

In this publication, the reader can find information about VAT and excise duty rates in OECD member countries. It provides information about indirect tax topics such as cross border services taxation ...

Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes 2001 Edition

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16-Dec-2001

In this publication the reader can find information about VAT/GST, excise and environmental taxes in OECD Member countries. It provides information about indirect tax topics currently under study at the OECD.

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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