Latest Documents


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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9-November-2012

English

First Meeting of the OECD Global Forum on Value Added Tax (VAT)

Secretary-General Angel Gurría provided closing remarks at the first meeting of the OECD Global Forum on Value Added Tax (VAT) held in Paris. The meeting focused on designing efficient and equitable VAT systems and analyzing their impacts on international trade.

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6-July-2012

English

First meeting of the OECD Global Forum on VAT

The OECD launches its Global Forum on VAT as a unique platform for a worldwide dialogue on the design and operation of VAT, notably addressing issues of double taxation and unintended non taxation.

5-July-2012

English, PDF, 304kb

Draft Commentary on the International VAT Neutrality Guidelines

The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to vat@oecd.org.

23-May-2012

English

OECD Consumption Tax Trends Publications

This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption taxes.

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22-July-2011

English, Excel, 591kb

Outcomes of public consultation VAT/GST Guidelines on Neutrality

Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.

5-July-2011

English, Excel, 530kb

OECD International VAT/GST Guidelines on Neutrality

The VAT/GST Guidelines on Neutrality have been approved by the Committee on Fiscal Affairs on 28 June 2011. These consist of six guidelines on applying VAT/GST as a tax that is neutral for businesses, including foreign businesses. They form part of the OECD International VAT/GST Guidelines.

5-February-2010

English

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.

5-February-2010

English

OECD survey shows that more than 80% of businesses cannot recover all of their foreign VAT

Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.

10-September-2009

English, , 120kb

Lucerne VAT Conference - Communiqué

The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

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