Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines

18/12/2014 – The Committee on Fiscal Affairs (CFA) is developing International VAT/GST Guidelines (Guidelines) to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade. The first three chapters of these Guidelines were approved by the CFA in January 2014 and were endorsed as a global standard at the second meeting of the OECD Global Forum on VAT on 17-18 April 2014 in Tokyo.

via Consumption tax – OECD.


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