Draft OECD guidelines for VAT neutrality

On March 30, 2011, Tax Executives Institute submitted the following comments to the Organisation for Economic Co-operation and Development supporting its Draft Guidelines for VAT/GST Neutrality. The comments were prepared under the aegis of its European Indirect Tax Committee, whose chair is JeanDan...

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Bibliographic Details
Published in:Tax Executive 2011-05, Vol.63 (3), p.182
Main Author: Rasmussen, Jeffery P
Format: Article
Language:English
Subjects:
Associations
Compliance
Costs
Double taxation
Fiscal policy
International taxation
Jurisdiction
Legislation
Neutrality
Professionals
Taxes
Use taxes
Value added
Value-added tax
VAT
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Summary:On March 30, 2011, Tax Executives Institute submitted the following comments to the Organisation for Economic Co-operation and Development supporting its Draft Guidelines for VAT/GST Neutrality. The comments were prepared under the aegis of its European Indirect Tax Committee, whose chair is JeanDaniel Rouvinez of Tetra Rak International. Contributing substantially to the development of TEl's submission was Lynne Clare of Sony. Jeffery P. Rasmussen, TEI Tax Counsel, serves as staff liaison to the European Indirect Tax Committee and coordinated the preparation of the Institute's comments.
ISSN:0040-0025