Download or read book OECD International VAT/GST Guidelines : Draft Commentary on the International VAT Neutrality Guidelines : Achieving Neutrality in Practice written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 2012 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the Commentary on each of the six International VAT Neutrality Guidelines approved by the Committee on Fiscal Affairs of the OECD in July 2011. It provides further guidance on their application in an international context in practice. It is important to bear in mind that the six International VAT Neutrality Guidelines and their commentaries form a coherent whole and that they should not be read in isolation. In addition, they are to be read and understood in light of the International VAT/GST Guidelines more generally.