TEI Comments on OECD Draft VAT Guidelines

On May 10, 2013, TEI submitted the following comments to the Organization for Economic Co-operation and Development on the Draft Consolidated Version of the International VAT/GST Guidelines. These comments follow letters submitted by TEI on previously released VAT/GST guidelines and related commentary filed on March 31, 2010 and September 26, 2012. The Institute's letter praised the work of the OECD and urged clarification on rules applicable to determining the place of supply for cross-border sales of services and intangibles.

The comments were prepared under the aegis of TEI's European Indirect Tax Committee, whose chair is Siegert Slagman of Phillip Morris International. Paula Regales of DuPont De Nemours International S.A. contributed substantially to the development of the the Institute's comments. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the European Indirect Tax Committee and coordinated the preparation of TEI's letter.

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