The Resource OECD Draft Guidelines on VAT/GST on cross-border services

OECD Draft Guidelines on VAT/GST on cross-border services

Label
OECD Draft Guidelines on VAT/GST on cross-border services
Title
OECD Draft Guidelines on VAT/GST on cross-border services
Creator
Subject
Language
eng
Summary
In this article, the author seeks to assess, on the basis of the Draft Guidelines and previous related consultations, the efforts undertaken at OECD level in addressing cross-border taxation of services and intangibles. The author briefly recalls the principles usually relied on to tax supplies in cross-border scenarios, and identifies the specific obstacles that taxation of services and intangibles may encounter and which are addressed by the Draft Guidelines. The author also gives some comments on the Draft Guidelines and on the role played by the OECD in the adoption of international tax rules and principles
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Lamensch, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • VAT
  • GST
  • services
  • intangibles
Label
OECD Draft Guidelines on VAT/GST on cross-border services
Instantiates
Publication
Label
OECD Draft Guidelines on VAT/GST on cross-border services
Publication

Library Locations

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