The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles

Lena Hiort af Ornäs Leijon Lena Hiort af Ornäs Leijon is a lawyer working at the Swedish Ministry of Finance (Tax and Customs Department, Division for VAT and Excise Duties). She is also a PhD student at the Faculty of Law, Uppsala University (Sweden).

Eleonor Kristoffersson Prof Dr Eleonor Kristoffersson is a professor in tax law at Örebro University in Sweden ( www.oru.se). She is also a visiting professor at Gävle University, Sweden ( www.hig.se) and a visiting professor at Salzburg University, Austria. She is also a member of the Swedish Better Regulation Council (Regelrådet, www.regelradet.se). All views expressed in this paper are those of the authors.

Abstract

This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective and also from the perspective of how the Guidelines may contribute to reducing the risks of double taxation and unintended non-taxation.

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The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles

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The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles

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