Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by … VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably … with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of …

This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe … VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line … with the VAT legislation of the EU. …

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries …, and investigates the effectiveness of reduced VAT rates as a redistributional tool. …

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has … become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the … completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to …

for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the … the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and … VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report …