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Consumption Tax
About Statistics Publications & Documents Information by Country

Consumption taxes maintain a high profile as revenue collecting instruments throughout the world. For the OECD area the long-term trend is increasing revenue yield from consumption taxes. Value added type taxes are at the forefront of this trend. 29 of 30 Member countries now have a VAT/GST.

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Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?

01-Jul-2008

The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire by Wednesday 10 September 2008.

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

01-Jul-2008

In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.

The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.

Please send your comments by Friday 17 October 2008.

Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation

30-Jun-2008

In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document  on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.

Value-added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition

06-Jun-2008

Although the United States does not deploy a Value Added Tax it does, from time to time, produce reports about this type of tax, the most recent of which is by the US Government's Government Accountability Office.

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles

from 10-Jan-2008 to 30-Apr-2008

The OECD has today released a consultation paper, produced in co-operation with business experts and academics, that considers some of the fundamental concepts that underlie the application of value added taxes to cross-border supplies of services and intangibles. This has been produced as part of the preparatory work on the development of the OECD International VAT/GST Guidelines. Any comments on this paper should be sent to david.holmes@oecd.org and stephane.buydens@oecd.org by 30 April 2008.
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The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

OECD to work on clarifying VAT/GST application in cross-border trade

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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends