The 108th OECD Tax Seminar on International VAT Guidelines

Date25-06-2018 – 30-06-2018
VenueSeoul, Korea
AttendeesSenior tax policymakers and tax administrators with responsibility for indirect tax policy/administration and/or tax administration more generally.

Main Contents

The OECD International VAT/GST Guidelines include recommended rules for the collection of VAT on cross-border services, including internet downloads, to private consumers (Business to Consumer, or B2C Guidelines). The Guidelines recommend that foreign sellers register and remit tax on sales of ebooks, apps, music, videos and other digital goods in the jurisdiction where the final consumer is located. The Guidelines also include a recommended mechanism to ensure the effective collection of VAT by tax authorities from foreign sellers, thus helping governments to protect VAT revenues and levelling the playing field between domestic and foreign suppliers. OECD and G20 governments identified a VAT gap as a key challenge in the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, which offers governments solutions for closing gaps in existing tax rules that allow corporate profits to “disappear” or be artificially shifted to low/no-tax jurisdictions. These new elements of the Guidelines notably include a recommended solution for the effective collection of VAT/GST on the remote business-to consumer sales of digital products by foreign suppliers (B2C Guidelines). These B2C Guidelines were developed in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). The Guidelines have now been endorsed by the OECD Council and over a hundred countries participating in the Global Forum on VAT…….

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