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2 ... 1 OECD... 2 VAT OECD thresholds VAT BEPS Action VAT/GST OECD VAT/GST

3 VAT VAT VAT VAT OECD VAT 26 OECD 2015a OECD International VAT/GST Guidelines OECD VAT VAT EU 1 OECD OECD(2017a) BEPS 2 OECD 2017 OECD OECD(2017b) VAT 3 BEPS OECD(2015) VAT OECD 4 VAT OECD OECD ECD(2016) OECD 1

4 VAT OECD 1990 OECD OECD(1998) VAT 2 OECD WP9 9 VATO ECD 2014 B2B B2C OECD VAT OECD OECD VAT/GST OECD(2016) VAT OECDOECD(2017 a) implementation guidance VAT OECD OECD(2017b) 5 OECD/G20 BEPS VAT BEPS Action 1 OECD(2015) VAT VAT VAT OECD(1998) VAT a BEPS VAT 3 2

5 VAT OECD(2017b) OECD OECD implementation guidance VAT OECD OECD( 2017a) OECD This report is the first in a series of implementation packages to support the effective and consistent implementation of the International VAT/GST Guidelines. OECD OECD OECD VAT OECD 3 OECD VAT B2C VAT VAT VAT VAT suppliers customersintermediaries automatic system B2B B2C VAT OECD OECD Consumption Tax Trends (2016) 8 2 3

6 destination principle place of taxation OECD B2B B2C on-the-spot B2C VAT VAT VAT 1 B2 B3 B3 C1 B2 C2 B2 B3 C2 VAT VAT 9 On-the-spot B2C

7 1 OECD 2017b p B2B VAT VAT VAT VAT suppliers customers intermediaries automatic system VAT

8 VAT OECD B2C simplified registration and compliance regimes OECD at the present time, the most effective and efficient approach to ensure the appropriate correction of VAT in cross-border business-to-consumer supplies is to require the non-resident suppliers to register and account for the VAT in the jurisdiction of taxation. 12 OECD OECD OECD

9 OECD B2C B2B B2C VAT 2.2 VATB2B B2B 14 B2C VAT withholding mechanism s VAT B2B B2C B2B B2B B2C 14 VAT Missing Trade Fraud OECD

10 VAT OECD(2017b) contractual approach deemed supplier VAT B2C VAT OECD

11 B2C third party service provider VAT VAT VAT

12 B2B B2C VAT 17 VAT B2C B2B B2C 18 B2B B2C B2C jurisdiction of the usual residence of the customer OECD OECD B2C

13 simplified registr ation and collection regimes B2C broad approach B2C targeted approach / B2C VAT 11

14 20 B2C 21 VAT VAT B2C

15 OECD VAT/GST BEPS OECD(2015) 25 low value goods BEPS Action 1 3 Action 1 Chapter 8 (Broader indirect tax challenges raised by the digital economy and the options to address them) Annex C The collection of VAT/GST on imports of low value goods 26 OECD OECD(2017b) OECD 16 5 OECD OECD 2015 Annex C BEPS Action1 OECD 25 BEPS Action 1 Chapter 8 Action 1 BEPS BEPS OECD(2015)p.123 Annex OECDC WP9 13

16 Action 1 Chapter 8 VAT B2C VAT VAT VAT VAT VAT 28 BEPS Action 1 29 OECD 4 VAT BEPS Action 1 Chapter Annex 8 27 Action 1 BEPS BEPS BEPS broader tax challenges raised by the digital economy PE G20 OECD OECD IT EU OECD

17 C 30 VAT 31 VAT VAT 32 VAT VAT increasingly controversial VAT VAT VAT VAT VAT BAEP Action 1 8 BEPS Action 1 Annex C VAT 4 30 OECD OECD OECD 2015 Annex C Appendix C.B p VAT 42 exemption threshold

18 Traditional collection model Purchaser collection model Vendor collection model Intermediary collection model (i) Traditional collection model VAT express carriers (ii) Purchaser collection model VAT (iii) Vendor collection model VAT B2C fasttrack processing (iv) Intermediary collection model VAT VAT 16

19 4 postal operators VAT express carriers VAT VAT VAT transparent -commerce platforms e VAT VAT VAT financial inter mediaries VAT VAT (v) VAT OECD 17

20 VAT VAT VAT BEPS Action 1 OECD(2015) Annex C VAT 33 L low M medium H high L L M M 35 L L L/M M M L M/H M/H, L36 M L L/M M/H, L 37 L L M M M L M M VAT V 33 Ottawa taxation framework (OECD(1998)) 34 Appendix C.A, Test cards for the analysis of the VAT/GST collection models, pp M/H L 37 18

21 VAT OECD VAT 3 VAT 38 VAT 39 VAT VAT VAT 38 OECD VAT VAT B2B VAT VAT 19

22 VAT VAT OECD VAT VAT 2 3 V 40 B2B VAT VAT Lamensch (2016) III 20

23 VAT 2 2 VAT 2 VAT B C 42 2 VAT (1) (2) B B C B (4) C (3) (1): B2B (2): B2C (3): C2C (4): C2B VAT VAT VAT B2B VAT B2B 2 B VAT B 42 B C VAT VAT VAT VAT VAT B C 21

24 B2C 2 B VAT C C VAT VAT VAT 43 B2B B2C C2C 2 C2B 2 C2C C2B VAT C C2B B B VAT 44 VAT VAT B* B 46 3 B2B B*2B 3 B2C B*2C 3 3 VAT 43 B C VAT B C B2C 44 C B C2B 2017c 45 VAT VAT VAT OECD * 22

25 3 VAT ( ) ( ) (5) B* B (6) (8) C* C (7) B2B 3 B*2B VAT B* B 47 B* VAT B B*2B 48 B*2B B C*2B 3 49 B2C 3 B*2C VAT a p C* VAT B* C* C* 3 C*2B VAT 23

26 50 B* 51 B*2C 52 VAT VAT 50 B*2C 3 C*2C 3 51 C* 49 B*2C C*2C 52 Lamensch

27 VAT/GST VAT/GST VAT/GST VAT/GST OECD VAT/GST (approved) VAT 104 (endorsed) VAT/GST 2015 BEPS Action1 BEPS BEPS OECD G20 (endorsed) (reference point) VAT/GST OECD (recommend) (inv ite) (instruct) OECD 54 VAT/GST 53 OECD(2016) OECD 2017a APPENDIX 54 OECD 3 25

28 VAT OECD OECD

29 OECD(2017a) 12 [ 2.1] taxable businesses [ 2.2] businesses should be subject to similar levels of taxation [ 2.3] influence should be framed [ 2.4] the tax may be due or paid [ 2.5] not incur irrecoverable VAT jurisdictions [ 2.6] disproportionate or inappropriate compliance burden 27

30 [ 3.1] should be taxed according to the rules of the jurisdiction of consumption B2B [ 3.2] 3.1 B2B the taxing rights [ 3.3] 3.2 [ 3.4] 3.2 establishments [ 3.5] on-the-spot B to C 3.1 B to C which the supply is physically performed [ 3.6] on-the-spot B to C B to C usual residence 28

31 [ 3.7] B2B 3.2 proxy may be allocated - - significantly better result B to C [ 3.8] 29

32 Lamensch, Marie (2016), Is There Any Future for the Vendor Collection Model in the 21 st Century Economy? International VAT Monitor, May/June OECD (1998), Electronic Commerce: Taxation Framework Conditions, a report by the Committee on Fiscal Affairs. OECD (2015), Addressing the Tax Challenges of the Digital Economy, BEPS Action 1: 2015 Final Report. OECD (2016), Recommendation of the Council on the Application of Value Added Tax/ Goods and Services Tax to the International Trade in Services and Intangibles, C(2017)120. OECD (2017a), International VAT/GST Guidelines. OECD (2017b), Mechanism for the Effective Collection of VAT/GST: Where the Supplier Is Not Located in the Jurisdiction of Taxation. Waerzeggers, Christophe (2015), VAT Collection and Compliance in the Digital Economy: Challenges and Opportunities, in Lang, Michael and Ine Lejeune eds., VAT/GST in a Global Digital Economy, EUCOTAX Series on European Taxation, Vol. 43, Wolters Kluwer

33 2015a OECD 26 JMC Journal b c a b 2017c 2 31

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