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The Resource International VAT/GST guidelines

International VAT/GST guidelines

Label
International VAT/GST guidelines
Title
International VAT/GST guidelines
Subject
Language
eng
Summary
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder 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)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • VAT
  • GST
  • intangibles
  • BEPS Project (OECD)
  • double taxation
  • tax evasion
  • tax avoidance
Label
International VAT/GST guidelines
Instantiates
Publication
Extent
112 p.
Isbn
9789264271401
Isbn Type
(pdf)
Label
International VAT/GST guidelines
Publication
Extent
112 p.
Isbn
9789264271401
Isbn Type
(pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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