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Consumption Tax Trends 2014

VAT/GST and excise rates, trends and policy issues

image of Consumption Tax Trends 2014

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

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Statement of outcomes on the OECD international VAT/GST guidelines

We, the high-level officials of 100 jurisdictions and international organisations worldwide, came together at the second meeting of the OECD Global Forum on VAT (the Global Forum) on 17-18 April 2014 in Tokyo to discuss progress made in the development of the OECD International VAT/GSTGuidelines (the Guidelines) as a global standard to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade.

English

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