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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.
Bridging Program 1.0
New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
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This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.
This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.
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.
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting
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This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.
Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles
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APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008