Global VAT/GST Developments, Including Digitalization of the Economy

Facilitator:

• Karl Heinz Haydl

Keynote Speaker:

• Dimitra Koulouri, VAT Policy Advisor, Centre for Tax Policy and Administration, Consumption Taxes Unit, OECD

This session will focus on the growing international importance of VAT/GST in the digital age and the role of the OECD, as international policy standard setter, in shaping sound and consistent future international VAT/GST policies.  Presenters will overview the OECD’s work on VAT/GST; provide an update on global VAT/GST developments, including international VAT/GST measures on digital trade and international VAT/GST response measures to Covid-19; and review future international VAT/GST trends.  Participants will leave the session with an understanding of the importance of international VAT/GST policy; how digitalization will impact future VAT/GST policies and VAT/GST systems design; and the OECD’s role in all of this.