Public Comments on New Draft Elements of the OECD International VAT/GST Guidelines
The OECD is in the process of developing guidelines to address double taxation and non-taxation resulting from inconsistencies in the application of VAT to international trade, with a specific focus on trade in services and intangibles. Earlier this year the OECD issued an invitation for comment on four new draft elements of its International VAT/GST Guidelines and has now published the comments received on its website.