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Mechanisms for the Effective Collection of VAT/GST

www.oecd.org

This report on the “Design and operation of mechanisms for the effective collection of VAT/GST in cases where the supplier is not located in the jurisdiction of taxation” (the report) focuses on the rules and mechanisms for the

  Effective, Collection, Mechanisms, Mechanisms for the effective collection

Mechanisms for the Effective Collection of VAT/GST - OECD

www.oecd.org

The 2015 Final Report on Action 1 "Addressing the Tax Challenges of the - Digital Economy" of the OECD/G20 Base Erosion and Profit Shifting Project . Business - Entity recognised as a “business” in national law . Business agreements- Business agreements consist of the elements that identify the parties to a supply .

  Code, Effective, Addressing, Collection, Mechanisms, Mechanisms for the effective collection

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