Latest Documents

30-May-2018

English

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

24-October-2017

English

OECD delivers implementation guidance for collection of value-added taxes (VAT/GST) on cross-border sales

This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

24-October-2017

English

Mechanisms for the Effective Collection of VAT/GST

This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

13-April-2017

English

Tax experts gather at the OECD to discuss solutions for common challenges in the design and operation of VAT systems

Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017.

13-April-2017

English

Global Forum on VAT

The fourth meeting of the OECD Global Forum on VAT will focus in particular on the policy and operational challenges faced by tax authorities in the era of digital globalisation, and on the efficient and the effective implementation of the standards and mechanisms for addressing these challenges recommended by the International VAT/GST Guidelines. It will take place in Paris on 12-14 April 2017.

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Second Global Forum on VAT

12-April-2017

English

International VAT/GST Guidelines

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination.The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

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Internationale Leitlinien für die Mehrwertbesteuerung

30-November-2016

English

Consumption Tax Trends 2016 - 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 indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

30-November-2016

English

Consumption Tax Trends: Key findings for all countries

These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

26-October-2016

English, PDF, 3,512kb

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.

24-June-2016

English

Tax challenges, disruption and the digital economy

While the digital economy cannot be separated out from the rest of the economy, it is equally clear that some specific features of the digital economy may exacerbate the risks of base erosion and profit shifting for tax purposes–namely mobility (e.g. intangibles, business functions), reliance on data (and other forms of user input), network effects, and the spread of multi-sided business models.

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