Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.

On 4 February 2013, the OECD released an invitation to comment on four new draft elements of the OECD International VAT/GST Guidelines.

The OECD has now published the comments received, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party No. 9 of the Committee on Fiscal Affairs will use the main findings to inform its work on the development of the OECD International VAT/GST Guidelines.
A3F
AFME
BASF
BBA
BP
BUSINESS EUROPE
CARTERPILLAR
CBI
CFE
CIOT
Confederation of Swedish Enterprise
DELOITTE
EBF
Ernst & Young
FBF
Febelfin
FEE
FIDAL
ICAEW
Insurance Europe
IUA
Law Society of England and Wales
NFTC
ODIT
RISHI GAINDA (Unilever)
SOFTEC
SwissBanking
TAXAND
TEI
USCIB
VPG