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International VAT/GST Guidelines

International VAT/GST Guidelines
Author: Collectif
Publisher: OECD
Total Pages: 116
Release: 2017-04-12
Genre: Business & Economics
ISBN: 9264271465

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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.


International VAT/GST Guidelines

International VAT/GST Guidelines
Author:
Publisher:
Total Pages: 116
Release: 2017
Genre:
ISBN: 9789264295490

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.


International VAT/GST Guidelines

International VAT/GST Guidelines
Author: OECD
Publisher: OECD Publishing
Total Pages: 116
Release: 2017-04-12
Genre:
ISBN: 9264271406

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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.


The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
Author: OECD
Publisher: OECD Publishing
Total Pages: 88
Release: 2019-06-20
Genre:
ISBN: 926434411X

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This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.


Relevance of the OECD International VAT/GST Guidelines for Non-OECD Countries

Relevance of the OECD International VAT/GST Guidelines for Non-OECD Countries
Author: Kathryn James
Publisher:
Total Pages: 60
Release: 2018
Genre:
ISBN:

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The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross-border supplies of services and intangibles so that the final consumption of such supplies are effectively taxed on a destination basis. However, given that the guidelines are formally a product of the OECD, it is important to assess their relevance for non-OECD countries which might have different constraints, challenges and needs to their OECD counterparts.This article explores the relevance of the OECD Guidelines to non-OECD countries by examining the rise of the VAT in non-OECD countries and highlighting some of the challenges and constraints that affect the realisation of tax and VAT reforms in these countries. It then examines the context and content of the OECD Guidelines with a view to these challenges and constraints. The article demonstrates that, although the guidelines are a significant step in the efforts to encourage global coordination on the taxation of cross-border supplies of services and intangibles, a number of technical, normative and administrative issues will require further review so that the guidelines are not merely relevant, but achievable for all countries with a VAT.


Fundamentals of EU VAT Law

Fundamentals of EU VAT Law
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
Total Pages: 643
Release: 2020-08-19
Genre: Law
ISBN: 9403523441

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Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.


Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues
Author: OECD
Publisher: OECD Publishing
Total Pages: 194
Release: 2016-11-30
Genre:
ISBN: 9264264051

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This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.


Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
Author: John Brondolo
Publisher: International Monetary Fund
Total Pages: 40
Release: 2021-05-21
Genre: Business & Economics
ISBN: 1513576488

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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?


OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice

OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher:
Total Pages: 18
Release: 2012
Genre:
ISBN:

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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.


Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
Total Pages: 355
Release: 2021-09-15
Genre:
ISBN: 9264424083

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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.