An Introduction to the OECD’s International VAT/GST Guidelines

Authors

Walter Hellerstein, UGA School of LawFollow

Abstract

U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the design and implementation of value added tax (VAT) regimes

Repository Citation

Walter Hellerstein, An Introduction to the OECD’s International VAT/GST Guidelines , 2016 J. Tax'n 256 (2016),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1112