OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice write by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. This book was released on 2012. OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice available 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.
International VAT/GST Guidelines
International VAT/GST Guidelines - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International VAT/GST Guidelines write by Collectif. This book was released on 2017-04-12. International VAT/GST Guidelines available 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.
OECD International VAT
OECD International VAT - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD International VAT write by . This book was released on 2012. OECD International VAT available 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.
International VAT/GST Guidelines
International VAT/GST Guidelines - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International VAT/GST Guidelines write by OECD. This book was released on 2017-04-12. International VAT/GST Guidelines available 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.
International VAT/GST Guidelines
International VAT/GST Guidelines - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International VAT/GST Guidelines write by . This book was released on 2017. International VAT/GST Guidelines available 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.
