On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of 2 new elements of the OECD International VAT/GST Guidelines.

These discussion drafts related to:

(i)            the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines); and

(ii)           provisions to support the application of the Guidelines in practice (Supporting provisions).

The OECD has now published the comments it received.

[LTN 38, 26/2/15]