The OECD has published the updated version of the International VAT/GST Guidelines as presented for discussion at the third meeting of the OECD Global Forum on VAT held 5-6 November 2015. The main areas covered by the guidelines include:

• Core Features of Value Added Taxes Covered by the Guidelines;
• Neutrality of Value Added Taxes in the Context of Cross-Border Trade;
• Determining the Place of …