Special Report

BEPS ACTION PLAN UPDATE: OECD Releases VAT/GST Guidelines for Public Comment

On December 18, 2014 the Organisation for Economic Co-operation and Development (OECD) released discussion drafts related to two new elements of the OECD International VAT / GST Guidelines: 1) The place of taxation of business-to-consumer (B2C) supplies of services and intangibles; and 2) Provisions to support the application of the guidelines in practice (supporting provisions).  The guidelines have been developed to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade as part of BEPS Action 1 (tax challenges of the digital economy).

Please fill out the brief form below to receive this new special report.


» NOTE: By clicking “Submit,” you agree to be contacted in order to help with your inquiry.