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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for govern

The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross-border suppl

The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to inter

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc