The 2030 Agenda aims for a world in which every woman and girl enjoys full gender equality and all legal, social and economic barriers to their empowerment have been removed. Without gender equality and women’s empowerment, the Sustainable Development Goals will not be achieved. Yet...

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of...

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,...

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In...

This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and...

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...