EbookInternational VAT/GST Guidelines
Éditeur :"Éditions OECD"
Date Parution :
Collection :Fiscalité
Langue : anglais

International VAT/GST Guidelines

EAN13 : 9789264271463

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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.


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