The OECD’s Committee on Fiscal Affairs invites public comments on four new draft elements of the consolidated version of the OECD International VAT/GST Guidelines.

These four interim drafts relate to:

• A preface to the guidelines
• The core features of VAT systems to which the guidelines are intended to apply
• Place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction
• Implementation of specific rules for determining the place of taxation for cross-border business-to business supplies of services and intangibles

The OECD is developing the guidelines to address uncertainty and risks of double taxation and unintended non-taxation that result from inconsistencies in the application of VAT to international trade, with a specific focus on trade in services and intangibles.

For ease of reference, the Committee on Fiscal Affairs considered it useful to present the interim drafts that are now released for public consultation, in one consolidated document, together with the elements that were published before.

Written comments are expected by Friday, 3 May 2013 in Word format by email to Piet Battiau, Head of Consumption Taxes Unit, Centre for Tax Policy and Administration at piet.battiau@oecd.org.

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