OECD International VAT/GST Guidelines in Spanish

The guidelines present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. The Spanish translation, Directrices Internacionales sobre IVA, are now available.

Source OECD

See also 2017 OECD International VAT guidelines – always interesting for audit defence purposes ….

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