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Best Practices / Guidelines
English, Excel, 98kb
SMF-STF Bridge Transformation tool - Technical manual.doc
Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.
English, PDF, 668kb
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.
English, PDF, 138kb
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.
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.
Contains information on funding, governance and comments from participants.
Our regional work, including LAC and MENA
Our work with other International and Regional Organisations.
The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.