Best Practices / Guidelines

  • 1-March-2013


    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.

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  • 4-February-2013

    English, PDF, 668kb

    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.

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  • 28-January-2013

    English, PDF, 138kb

    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.

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  • 12-November-2012


    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.

  • 19-July-2012


    Regional Initiatives

    The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).

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  • 5-July-2012

    English, PDF, 304kb

    Draft Commentary on the International VAT Neutrality Guidelines

    The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to

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  • 5-April-2012


    Green growth and taxation

    Green growth will require large scale changes in the behaviour of households, business and governments. Taxes and other market-based instruments are key policy instruments for providing clear and sustained incentives to reduce environmental damage.

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  • 5-September-2011

    English, Excel, 746kb

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  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

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  • 5-July-2011

    English, Excel, 530kb

    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.

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