The Organization for Economic Co-operation and Development (OECD) has indicated that 86 countries have signed up to the new set of OECD guidelines relating to value added tax (VAT) or goods and services tax (GST) regulations. The guidelines cover the design of a VAT system including the implementation of the destination principle; neutrality of VAT in cross border trade; and the determination of the place of taxation of cross-border supplies of goods and services.
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EU – Directive on pension rights
EU – Directive on pension rights
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