OECD - International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments: A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines
- European Union,OECD,Singapore
- K. Spies
- Asia-Pacific Tax Bulletin, 2019 (Volume 25), No 3
- 28 May 2019
Due to the increasing global trade and importance of VAT/GST for state revenues, the interaction of domestic VAT/GST systems receives more and more attention. Cross-border B2B supplies of services are one of the major areas where conflicts of jurisdiction and tax planning structures can arise. This article examines and compares the EU VAT and Singapore GST system on B2B services in the light of the principles adopted in the OECD International VAT/GST Guidelines.