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  • 20-June-2019

    English

    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report 'Addressing the Tax Challenges of the Digital Economy.' It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
  • 24-April-2019

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, effective tax rates, social security contributions, VAT and excise duties. Now also including corporate tax statistics on inclusive framework members.

  • 22-March-2019

    English, PDF, 2,235kb

    Report: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for enlisting the platforms economy, including e-commerce marketplaces and other digital platforms, in the effective and efficient collection of VAT/GST on digital sales.

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  • 22-March-2019

    English

    Global tax community welcomes new measures to enlist online marketplaces in the collection of VAT/GST in e-commerce

    Meeting in Melbourne, Australia on 20-22 March 2019, around 300 participants attending the Global Forum on VAT, welcomed measures proposed in a new report by the OECD on The Role of Digital Platforms in the Collection of VAT/GST on Online Sales. The report includes new measures to make e-commerce marketplaces liable for the VAT/GST on sales made by online traders through their platforms.

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  • 20-March-2019

    English

    Global Forum on VAT

    The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.

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  • 5-December-2018

    English

    Consumption Tax Trends 2018 - VAT/GST and Excise Rates, Trends and Policy Issues

    Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages and motor vehicles.
  • 5-December-2018

    English

    Tax revenues continue increasing as the tax mix shifts further towards corporate and consumption taxes

    Tax revenues in advanced economies have continued to increase, with taxes on companies and personal consumption representing an increasing share of total tax revenues, according to new OECD research.

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  • 11-September-2018

    English, PDF, 3,766kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 6-September-2018

    English

    Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation

    This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation.

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  • 26-June-2018

    English, PDF, 61kb

    Status of the Value-added Tax Reform in the People’s Republic of China 2018

    China's reform measures demonstrate not only a continuously growing alignment of China’s VAT system with the international standards on VAT design and operation embedded in the OECD Guidelines, but also China’s commitment and contribution to the development of consistent and effective international VAT policies as a member of the OECD’s Global Forum on VAT.

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