The Organization for Economic Co-operation and Development (OECD) has published a discussion draft on 18th December 2014 entitled “Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Provisions on Supporting the Guidelines in Practice” and related to the international value-added tax (VAT)/goods and services tax (GST) guidelines. This draft contains place of taxation, B2C supplies of services and intangibles, determining the authority of the common residence of the customer, VAT collection when the supplier is not located in the Tax Authority, requirements regarding simplified registration and compliance for nonresident B2C suppliers, particular rules of B2C supplies of services and intangibles and increasing cooperation and taxpayer services by tax authorities. The comments regarding discussion draft are requested by the OECD that is to be submitted on 20th February 2015 and received on 25th February, 2015.
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