International VAT/GST Guidelines

International VAT/GST Guidelines
Author :
Publisher : Org. for Economic Cooperation & Development
Total Pages : 0
Release :
ISBN-10 : 9264272046
ISBN-13 : 9789264272040
Rating : 4/5 (040 Downloads)

Book Synopsis International VAT/GST Guidelines by : OECD

Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder 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).


International VAT/GST Guidelines Related Books

International VAT/GST Guidelines
Language: en
Pages: 0
Authors: OECD
Categories: Intangible property
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development

DOWNLOAD EBOOK

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
Language: en
Pages: 88
Authors: OECD
Categories:
Type: BOOK - Published: 2019-06-20 - Publisher: OECD Publishing

DOWNLOAD EBOOK

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc
International VAT/GST Guidelines
Language: en
Pages: 116
Authors:
Categories:
Type: BOOK - Published: 2017 - Publisher:

DOWNLOAD EBOOK

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
International VAT/GST Guidelines
Language: en
Pages: 116
Authors: OECD
Categories:
Type: BOOK - Published: 2017-04-12 - Publisher: OECD Publishing

DOWNLOAD EBOOK

The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to inter
Fundamentals of EU VAT Law
Language: en
Pages: 643
Authors: Frank Nellen
Categories: Law
Type: BOOK - Published: 2020-08-19 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

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 a