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).

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