OrbitaxOECD Publishes Discussion Draft Comments on International VAT/GST Guidelines
|Approved Changes|OECD
On 11 February 2015, the OECD published comments received in response to the public discussion draft on new OECD International VAT/GST Guidelines. The new guidelines cover the place of taxation of business-to-consumer (B2C) supplies of services and intangibles, and provisions to support the application of the Guidelines in practice.
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