International VAT/GST Guidelines

International VAT/GST Guidelines

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, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly… (more)

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Book Details  


Publisher: Oecd (April 12, 2017)

Collection: Fiscalité

Parent ISBN: 9789264272040

File size: 969.4 KB

Language: English


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