neutrality refunds

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.

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