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A Hitchhiker’S Guide To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein
A Hitchhiker’S Guide To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein
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The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the OECD’s Global Forum on VAT in Paris in late 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standards for consumption taxation of cross-border trade, particularly trade in services and intangibles. This article provides a roadmap to the Guidelines, especially for readers who may be unfamiliar with consumption tax principles, in general, or VATs in particular. Part II of the article provides the background to the Guidelines, describing the basic features of a VAT, the problems with which the Guidelines are …