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Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.
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This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.
English, Excel, 530kb
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.
Countries must boost international co-operation as they redesign their tax systems to meet future revenue needs and economic competitiveness challenges, said OECD Secretary-General Angel Gurría.
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STF Version 1
Bridging Program 1.0
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sample test files for STF to SMF transformation.zip
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