The Resource Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation

Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation

Label
Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation
Title
Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation
Title variation
Mechanisms for the effective collection of VAT/GST where the supplier is not located in the jurisdiction of taxation
Subject
Language
eng
Summary
This report focuses on the rules and mechanisms for the effective collection of VAT/GST on cross-border supplies of services and intangibles, as recommended in the International VAT/GST Guidelines and in the 2015 Final Report on Action 1 "Addressing the Tax Challenges of the Digital Economy" of the OECD/G20 Base Erosion and Profit Shifting Project (BEPS Action 1 report). This report on collection mechanisms consists of the following components: Chapter 1, provides a general description of basic policy questions and design issues concerning the collection of VAT/GST on supplies of services and intangibles by foreign suppliers; Chapter 2, provides an overview of the key policy and design issues for tax authorities to consider when designing and implementing a registration-based collection regime. These considerations may be equally relevant for regimes with specific simplification measures and for registration-based regimes without simplifications; and Chapter 3, provides more detailed guidance on the design and practical operation of a simplified registration and collection regime as recommended by the Guidelines (Section C.3.3.) and by the BEPS Action 1 Report (Section 8.2.2 and Annex D)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • VAT
  • GST
  • collection of tax
Label
Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation
Instantiates
Publication
Extent
53 p.
Label
Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation
Publication
Extent
53 p.

Library Locations

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