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.
«
Previous post
EU – Directive on pension rights
EU – Directive on pension rights
Related Posts
OECD releases peer review reports on tax information exchange, transparency for the Cook Islands, Namibia and Tanzania
July 30, 2026
The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has published three new peer review reports on transparency and exchange of information on request (EOIR) for tax purposes for the Cook Islands,
Read More OECD publishes new BEPS Action 5 peer review findings
July 24, 2026
The OECD has released the latest peer review results on preferential tax regimes under BEPS Action 5, incorporating new conclusions on 13 tax regimes reviewed during the Forum on Harmful Tax Practices (FHTP) meeting held in May 2026. The latest
Read More OECD publishes 2026 Corporate Tax Statistics
July 22, 2026
The OECD has released the eighth edition of its Corporate Tax Statistics for 2026, featuring expanded data on corporate taxation, multinational enterprises, and BEPS practices on 21 July 2026. Corporate Tax Statistics is an OECD flagship
Read More OECD releases new assessment of Pillar Two Global Minimum Tax economic effects
July 16, 2026
The OECD has published a new analysis examining the economic impacts of the Pillar Two Global Minimum Tax, with the findings presented during a webinar held on 15 July 2026. Alongside the analysis, the OECD also released a working paper titled MNE
Read More OECD publishes video recordings from Tax and Development Days 2026 on tax certainty, revenue mobilisation
July 10, 2026
The OECD has published video recordings of the sessions from OECD Tax and Development Days 2026, the virtual event held on 17–18 June 2026. Under the overall theme From Rules to Results: Turning Tax Policy into Development Impact, this year’s
Read More OECD reports progress in tax co-operation, global minimum tax implementation
July 09, 2026
The OECD has released its Tax Co-operation for Development 2025 progress report, stating that assisting developing countries with adapting to the Global Minimum Tax (GMT) was a major priority during 2025 and will continue to be a focus in 2026. As
Read More