Consumption tax

First meeting of the OECD Global Forum on VAT


‌The OECD launched its Global Forum on VAT as a unique platform for a worldwide dialogue on the design and operation of VAT, notably addressing issues of double taxation and unintended non taxation. Please see here for:


It offered an opportunity for sharing policy analysis and experience, for identifying best practices and strengthening international co-operation among representatives from industrialised, emerging and developing countries.
Participants explored key policy trends and their impact for tax administrations and businesses. They discussed the design of efficient and equitable VAT systems and compare approaches. They looked at the challenges of applying VAT in an international context and considered the OECD International VAT/GST Guidelines that are being developed as a set of international standards to minimise double taxation and unintended non taxation. They shared views and experiences about the challenge of administering and complying with VAT in practice.


For whom?

This first meeting of the OECD Global Forum on VAT was aimed at senior tax officials and representatives of international organisations and participation is upon invitation only. Academics and business representatives were also invited to participate.



The First Global Forum on VAT took place in Paris, France on 7-8 November 2012.


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