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.


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.


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error