OECD Draft Guidelines on VAT/GST on Cross-Border Services

In this article, the author seeks to assess, on the basis of the Draft Guidelines and previous related consultations, the efforts undertaken at OECD level in addressing cross-border taxation of services and intangibles. The author briefly recalls the principles usually relied on to tax supplies in cross-border scenarios, and identifies the specific obstacles that taxation of services and intangibles may encounter and which are addressed by the Draft Guidelines. The author also gives some comments on the Draft Guidelines and on the role played by the OECD in the adoption of international tax rules and principles.