(February 24, 2015)

On February 24, 2015 the OECD released the public comments it received on the Discussion Drafts it published regarding two new elements of the OECD International VAT/GST Guidelines.

 

On December 18, 2014 the OECD released discussion drafts of two new draft elements of the OECD International VAT/GST Guidelines. These discussion drafts relate to:

  1. The place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines); and
  2. Provisions to support the application of the Guidelines in practice (Supporting provisions).

 

On February 24, 2015 the OECD published the public comments it received on this Discussion Drafts.

 

In the press release by which the OECD published the comments it received, it also states that contributors were invited to discuss their input during a public consultation meeting at the OECD Conference Centre in Paris, which will be held on February 25, 2015. Furthermore the OECD informs that the registration for this event is closed.

 

Click here to be forwarded to the public comments as published on the website of the OECD, which will open in a new window.

 

Click here to be forwarded to the Discussion Drafts regarding two new elements of the OECD International VAT/GST Guidelines as published on the website of the OECD, which will open in a new window.

 

 

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