OECD Publishes Discussion Draft Comments on International VAT/GST Guidelines

On 11 February 2015, the OECD published comments received in response to the public discussion draft on new OECD International VAT/GST Guidelines. The new guidelines cover the place of taxation of business-to-consumer (B2C) supplies of services and intangibles, and provisions to support the application of the Guidelines in practice.

Click the following links for:

The International VAT/GST Guidelines Discussion Draft, and

The International VAT/GST Guidelines Public Comments