This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc

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

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

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