05/08/2013 - On 4 February 2013, the OECD released an invitation to comment on four new draft elements of the OECD International VAT/GST Guidelines.
The OECD has now published the comments received, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party No. 9 of the Committee on Fiscal Affairs will use the main findings to inform its work on the development of the OECD International VAT/GST Guidelines.