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  • 15-February-2023

    English

    New toolkit to strengthen the effective collection of value added taxes on e-commerce in Africa

    A new toolkit released today offers timely and valuable assistance to African tax administrations for the effective collection of VAT revenues on e-commerce.

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  • 15-February-2023

    English

    VAT Digital Toolkit for Africa

    This toolkit supports tax authorities on the continent with the design and implementation of measures to ensure the effective collection of value added taxes on e-commerce.

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  • 30-November-2022

    English

    Consumption Tax Trends 2022 - VAT/GST and Excise, Core Design Features and Trends

    Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
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  • 30-November-2022

    English

    Tax revenues rebounded as economies recovered from the COVID-19 pandemic, according to new OECD data

    Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released today.

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  • 10-March-2022

    English

    New toolkit to strengthen Value Added Taxes on e-commerce in Asia-Pacific

    A new toolkit released today will support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which is the world's largest e-commerce region.

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  • 10-March-2022

    English

    VAT Digital Toolkit for Asia-Pacific

    The VAT Digital Toolkit for Asia-Pacific aims to assist tax authorities in the Asia-Pacific region with the design and implementation of reform to ensure the effective collection of value added taxes on e-commerce activities.

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  • 23-June-2021

    English

    New toolkit to strengthen Value Added Taxes on e-commerce in Latin America and the Caribbean

    The surge in e-commerce following the COVID-19 outbreak has emphasised the importance of applying Value Added Tax (VAT) effectively to digital trade. A new toolkit released today offers timely and valuable assistance to tax authorities in the Latin America and the Caribbean region for the effective collection of VAT revenues from e-commerce activities.

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  • 23-June-2021

    English

    VAT Digital Toolkit for Latin America and the Caribbean

    This Toolkit aims to assist tax authorities in the Latin America and Caribbean region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities.

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  • 30-April-2021

    English, PDF, 4,698kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 19-April-2021

    English

    The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

    This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years. It involves large numbers of new economic operators (often private individuals), who monetise (often) underutilised goods and services by offering these, via digital platforms, for temporary ('shared') use by primarily private consumers. Questions have been raised whether existing VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of a comprehensive VAT/GST policy strategy for tax authorities to consider in response. It analyses the key features of the sharing and gig economy and its main business models; identifies the associated VAT/GST challenges and opportunities; and presents a wide range of possible measures and approaches to support an effective policy response. This includes detailed guidance on the possible role of digital platforms in facilitating and enhancing VAT/GST compliance in the sharing and gig economy.
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