Options for UN Committee Workstream on VAT/GST Guidance for Developing Countries: Secretariat Note

• The note proposes options for a new workstream on VAT/GST to address implementation gaps, especially for developing countries.
• Four options are presented: (A) comprehensive phased workstream; (B) Phase 1 topics only (cross-border disputes, construction, digital platforms); (C) suspended work topics only; (D) no new workstream.
• VAT/GST is a major revenue source globally, particularly significant in developing regions such as Latin America, Asia-Pacific, and Africa.
• The Committee is asked whether to establish the workstream, which option to prioritize, and whether to form a Subcommittee for this work.

Source: financing.desa.un.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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