Consumption tax

Articles on VAT


The rise of VAT across the globe has been a major success story in taxation over the last half century, but VAT remains very much work in progress. The OECD is at the forefront of developing the policies and international standards to support this work.


The OECD contributes to the efficient design and operation of VAT-systems through policy analysis and advice. The OECD develops International VAT/GST Guidelines as an international standard for the VAT treatment of cross-border trade, to minimise risks of double taxation or unintended non taxation. View the publications below to find out more.


OECD International VAT / GST Guidelines on Neutrality

Article published in the Revue de la Planification Fiscale et Financière, Vol. 33, N°1, 2013. Alain Charlet and Stéphane Buydens discuss the OECD International VAT / GST Guidelines on Neutrality and the added tax / tax value products and services. (French only)


 The OECD International VAT/GST Guidelines: past and future developments

Article published in the World Journal of VAT/GST Law in (2012) Vol. 1 issue 2, pp. 175-184. Alain Charlet and Stéphane Buydens discuss The OECD International VAT/GST Guidelines: past and future developments.


VAT's next half century: Towards a single-rate system

Like the OECD, VAT has also been around for about 50 years. Is it time to reform some of the older, more unwieldy versions and go for a trimmer, broad-base, standard-rate VAT system instead?


Improving performance of VAT systems

Jeffrey Owens, Director of Centre for Tax Policy and Administration at the OECD, discusses how improving performance of VAT systems is a priority in the context of the economic crisis.


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.


The OECD's draft guidelines on neutrality for value added taxes

This article discusses the OECD's effort to develop its international guidelines on VAT and the goods and services tax to bring greater cohesion and consistency between countries’ approaches to taxation of international trade.


Determining the place of taxation of transactions under VAT-GST: Can transfer pricing principles help?

In this article, the authors consider how Transfer Pricing principles for corporate income taxes as set out under Articles 7 and 9 of the OECD ModelTax Convention may potentially be of some use for VAT/GST ...


An International Perspective on VAT

Taxes have been with us for as long as civilization, so the VAT at 56 years old is relatively young.Although appealing in terms of revenues raised, the VAT has come to a turning point in its life as countries ...


VAT Focus: Draft OECD VAT/GST Guidelines

The OECD released the draft VAT/GST Guidelines for public consultation in February 2010.These draft Guidelines propose that the place of taxationof internationally traded services or intangibles is the ...


VAT and GST Refunds: Towards more business-friendly mechanisms?

Article published in the Tax Journal in March 2009. Alain Charlet and Stéphane Buydens discuss the cross-border VAT refund mechanisms and show how jurisdictions and businesses cooperate in the international ...


Troisième partie - La TVA dans une perspective mondiale

Les principes directeurs de l'OCDE pour la TVA/TPS - Présentation et perspectives. Revue européenne et internationale de droit fiscal, N°2015/3


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