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Mechanisms for the Effective Collection of VAT/GST

Mechanisms for the Effective Collection of VAT/GST WHERE THE SUPPLIER IS NOT LOCATED IN THE JURISDICTION OF TAXATION Mechanisms for the Effective Collection of VAT/GST When the Supplier Is Not Located In the Jurisdiction of Taxation Photo credits: OECD 2017 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner is given.

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

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