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Mechanisms for the Effective Collection of VAT/GST - OECD
www.oecd.orgforeign suppliers are relieved of the obligation to both register for and collect VAT through a simplified registration and collection regime . VAT - Any national tax that embodies the basic features of a value added tax as described in Chapter 1 of the International V AT/GST Guidelines by whatever acronym it is known (e.g. GST)