OECD international VAT/GST guidelines : draft commentary on the international VAT neutrality guidelines : achieving neutrality in practice

Resource Information

The work OECD international VAT/GST guidelines : draft commentary on the international VAT neutrality guidelines : achieving neutrality in practice represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

OECD international VAT/GST guidelines : draft commentary on the international VAT neutrality guidelines : achieving neutrality in practice

Creator

• OECD Committee on Fiscal Affairs

Subject

• GST
• OECD
• VAT

Language

eng

Summary

This is the Commentary on each of the six International VAT Neutrality Guidelines approved by the Committee on Fiscal Affairs of the OECD in July 2011. It provides further guidance on their application in an international context in practice. It is important to bear in mind that the six International VAT Neutrality Guidelines and their commentaries form a coherent whole and that they should not be read in isolation. In addition, they are to be read and understood in light of the International VAT/GST Guidelines more generally

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction