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

Public comments are now invited on two new draft elements of these Guidelines. These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

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

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