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 govern

The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to inter

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 govern

The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross-border suppl

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 provi