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.
TEI Submits Recommendations for VAT Refunds with European Commission
On January 4, 2013, TEI submitted a letter to the European Commission noting the increasing frequency with which a number of EU Member States have refused to refund VAT to businesses that are in a repayment position and urging the Commission to take necessary actions against those Member States.
The comments were prepared under the aegis of TEI's European Indirect Tax Committee. Daniel B. De Jong of the Institute's legal staff coordinated the development of the Institute's comments.
TEI Comments on the OECD's Draft Commentary on International VAT Neutrality Guidelines
On September 26, 2012, TEI submitted a letter to the Organisation for Economic Co-operation and Development praising the Draft Commentary on the International VAT/GST Neutrality Guidelines and urging the OECD to make changes to the document that would strengthen the application of the VAT neutrality principle by better ensuring that businesses do not bear the burden of the tax or unnecessary administrative rules for claiming VAT refunds.
TEI Comments on German VAT Documentation Rules
On March 7, 2012, TEI submitted a letter to the European Commission discussing concerns with recent German VAT legislation changing the substantiation requirements for zero-rating of intra-community supplies of goods originating in Germany.
TEI Comments on the Future of the VAT
On May 31, 2011, TEI submitted comments to the European Commission on a Green Paper consultation titled "On the future of VAT: Towards a simpler, more robust and efficient VAT system." The comments were prepared by TEI's European Indirect Tax Committee, whose 2011-2012 Chair is Siegert Slagman. Jeffery P. Rasmussen of the Institute's legal staff assisted with the comments.
EMEA INDIRECT TAX COMMITTEE
The European Indirect Tax Committee covers all matters related to European indirect taxation—e.g., value-added taxes and customs—and sets TEI’s indirect tax advocacy agenda with multilateral bodies, such as the European Commission and OECD.