Get your downloadable electronic copy.
Download Now
The OECD is attempting to develop international guidance on value-added tax (VAT) and GST matters with its March/April 2014 public discussion draft, BEPS Action 1: Address the Tax Challenges of the Digital Economy. CPA Canada’s Commodity Tax Committee has responded with this April 17, 2014 letter to the OECD offering its insights on the organization’s document as well as constructive recommendations to ensure GST and VAT compliance requirements are reasonable and proportionate, and do not inadvertently become a barrier to trade.