SMF-STF Bridge Transformation tool - Technical manual.doc

SMF-STF Bridge Transformation tool - Technical manual.doc

Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

OECD International VAT/GST Guidelines - Draft Consolidated

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.

Outcomes of the public consultation on the commentary on the VAT Neutrality

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.

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.

Related Documents

• Global Forum Website - First meeting of the OECD Global Forum on VAT
• OECD Consumption Tax Trends Publications
• First meeting of the OECD Global Forum on VAT - Closing ‌Remarks by Angel Gurría, OECD Secretary-General

Base Erosion and Profit Shifting

The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.

The Transparent Global Relations Programme

Contains information on funding, governance and comments from participants.

Regional Initiatives

Our regional work, including LAC and MENA

Working in the International Tax Landscape

Our work with other International and Regional Organisations.

Setting the Tax Agenda

The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.