Latest Documents


18-April-2014

English

Governments endorse new OECD Guidelines on applying VAT across borders

The governments of 86 countries have taken a key step towards preventing value added tax from weighing on trade while also safeguarding state revenues by endorsing the first internationally agreed framework for applying national VAT rules to cross-border transactions.

18-April-2014

English

International VAT/GST Guidelines

The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.

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18-April-2014

English

Global Forum on VAT

The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation. The Second Meeting of the Global Forum on VAT took place on 17-18 April in Tokyo, Japan.

2-December-2013

English

A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

1-October-2013

English

OECD’s Gurría backs Abe’s move on VAT

OECD Secretary-General, Angel Gurría, congratulated Japanese Prime Minister Abe on his announcement today that Japan will raise its consumption tax as legislated from the current 5% to 8% next April.

Also Available

5-August-2013

English

Public comments on new draft elements of the OECD International VAT/GST Guidelines are published

Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.

19-June-2013

English, PDF, 492kb

First IRAS-OECD Regional GST/VAT Conference

Singapore held the first Regional GST/VAT Conference on 22-23 May 2013, reaching out to 120 delegates from 18 countries. The Inland Revenue Authority of Singapore played host to 50 government delegates, many of whom are from the Asia-Pacific region.

4-February-2013

English, PDF, 668kb

OECD International VAT/GST Guidelines - Draft Consolidated

4 interim drafts: (i) a preface to the Guidelines; (ii) the core features of VAT-systems to which the Guidelines are intended to apply, (iii) place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction, (iv) implementation of specific rules for determining the place of taxation for cross border business-to business supplies of services and intangibles.

28-January-2013

English, PDF, 138kb

Outcomes of the public consultation on the commentary on the VAT Neutrality

Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

12-November-2012

English

Conclusions of the First OECD Global Forum on VAT

The OECD is currently developing International VAT/GST Guidelines to address issues of double taxation and unintended double non-taxation, and this work provides a unique basis for the creation of the future international standard for applying VAT to cross-border trade. This was the conclusion of delegates who participated in the inaugural meeting of the OECD Global Forum on VAT, in Paris on 7-8 November.

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