collection of consumption taxes on cross-border sales

On 24 October 2017, the OECD released new implementation guidance to promote the effective collection of consumption taxes on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy. The new guidance - Mechanisms for the Effective Collection of VAT/GST Where the Supplier Is Not Located ...