On 4 February 2013, the OECD released an invitation to comment on four new draft elements of the OECD International VAT/GST Guidelines.The OECD has now published the comments received, which can be downloaded by clicking on the links below.

The OECD is grateful to the commentators for their input. Working Party No. 9 of the Committee on Fiscal Affairs will use the main findings to inform its work on the development of the OECD International VAT/GST Guidelines.

  1. A3F
  2. AFME
  3. BASF
  4. BBA
  5. BP
  6. BUSINESS EUROPE
  7. CATERPILLAR
  8. CBI
  9. CFE
  10. CIOT
  11. Confederation of Swedish Enterprise
  12. DELOITTE
  13. EBF
  14. Ernst & Young
  15. FBF
  16. Febelfin
  17. FEE
  18. FIDAL
  19. ICAEW
  20. Insurance Europe
  21. IUA
  22. Law Society of England and Wales
  23. NFTC
  24. ODIT
  25. RISHI GAINDA (Unilever)
  26. SOFTEC
  27. SwissBanking
  28. TAXAND
  29. TEI
  30. USCIB
  31. VPG