- Some countries cite their form of value added tax as a goods and services tax (GST). For ease of reading, we refer in this article to all value added taxes as VAT.
- Table 28 of Revenue Statistics 1965–2010—Statistiques des recettes publiques 1965–2010 (OECD Publishing, 2011 edn) 91.
- ibid, Table 27.
- Stéphane Buydens, Consumption Tax Trends 2012 (OECD, 2012).
- ibid.
- OECD, Guidelines on Consumption Taxation of Cross-Border Services and Intangible Property in the Context of E-commerce (2001), www.oecd.org/ctp/consumptiontax/2001%20E-Commerce%20Guidelines.pdf. All websites accessed 8 November 2012.
- Consumption Tax Guidance Series (2002), www.oecd.org/ctp/consumptiontax/consumptiontaxguidanceseries.htm.
- OECD, Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles (2004), www.oecd.org/ctp/consumptiontax/2004%20Report.pdf.
- OECD, Report on the Application of Consumption Taxes to the International Trade in Services and Intangibles–Progress Report and Draft Principles (2005), www.oecd.org/ctp/consumptiontax/Application%20of%20Consumption%20Taxes%20Progress%20Report%202005.pdf.
- www.oecd.org/ctp/ct.
- Why is the OECD referring to ‘services and intangibles' and not simply to ‘services’? Because, unlike in the European Union, where there are just two categories of supplies for VAT purposes (goods and services—everything that does not qualify as a good being a service), some OECD countries have other categories such as intangibles.
- OECD, International VAT/GST Guidelines (2006), www.oecd.org/ctp/consumptiontax/36177871.pdf.
- OECD, First Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles (2008), www.oecd.org/ctp/consumptiontax/39874228.pdf.
- OECD, Second Consultation Paper on Applying Value Added Taxes to Cross-Border Supplies of Services and Intangibles (2008), www.oecd.org/ctp/consumptiontax/40931469.pdf.
- OECD, Draft Guidelines on the Application of VAT/GST to the International Trade in Services and Intangibles (2010), www.oecd.org/ctp/consumptiontax/44559751.pdf.
- OECD, VAT/GST Relief for Foreign Businesses: The State of Play—A Business and Government Survey (2010), www.oecd.org/ctp/consumptiontax/44560750.pdf.
- OECD, Lucerne Communiqué (2009), www.oecd.org/ctp/consumptiontax/43669264.pdf.
The OECD International VAT/GST Guidelines: past and future developments
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