Oecd International Vat Gst Guidelines Draft Commentary On The International Vat Neutrality Guidelines Achieving Neutrality In Practice PDF Download
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Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publisher | : |
Total Pages | : 18 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice Book in PDF, ePub and Kindle
This is the Commentary on each of the six International VAT Neutrality Guidelines approved by the Committee on Fiscal Affairs of the OECD in July 2011. It provides further guidance on their application in an international context in practice. It is important to bear in mind that the six International VAT Neutrality Guidelines and their commentaries form a coherent whole and that they should not be read in isolation. In addition, they are to be read and understood in light of the International VAT/GST Guidelines more generally.
Author | : |
Publisher | : |
Total Pages | : 18 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download OECD International VAT Book in PDF, ePub and Kindle
This is the Commentary on each of the six International VAT Neutrality Guidelines approved by the Committee on Fiscal Affairs of the OECD in July 2011. It provides further guidance on their application in an international context in practice. It is important to bear in mind that the six International VAT Neutrality Guidelines and their commentaries form a coherent whole and that they should not be read in isolation. In addition, they are to be read and understood in light of the International VAT/GST Guidelines more generally.
Author | : Collectif |
Publisher | : OECD |
Total Pages | : 116 |
Release | : 2017-04-12 |
Genre | : Business & Economics |
ISBN | : 9264271465 |
Download International VAT/GST Guidelines Book in PDF, ePub and Kindle
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now 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. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 116 |
Release | : 2017-04-12 |
Genre | : |
ISBN | : 9264271406 |
Download International VAT/GST Guidelines Book in PDF, ePub and Kindle
The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 224 |
Release | : 2012-11-13 |
Genre | : |
ISBN | : 9264182187 |
Download Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues Book in PDF, ePub and Kindle
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author | : John Brondolo |
Publisher | : International Monetary Fund |
Total Pages | : 40 |
Release | : 2021-05-21 |
Genre | : Business & Economics |
ISBN | : 1513576488 |
Download Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods Book in PDF, ePub and Kindle
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, ePub and Kindle
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 224 |
Release | : 2012-12-14 |
Genre | : |
ISBN | : 9789264181380 |
Download Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues Book in PDF, ePub and Kindle
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author | : Mariya Senyk |
Publisher | : |
Total Pages | : 394 |
Release | : 2020 |
Genre | : |
ISBN | : 9789087226190 |
Download The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation Book in PDF, ePub and Kindle
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policy makers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 244 |
Release | : 2010-01-05 |
Genre | : |
ISBN | : 9264076905 |
Download Tax Expenditures in OECD Countries Book in PDF, ePub and Kindle
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.