| Working Party No. 9 on Consumption Taxes | |
| | The European Union (EU) takes part in the work of the OECD, in accordance with the Supplementary Protocol to the Convention on the Organisation for Economic Co-operation and Development. | |
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| Observers (International Organisations): | |
| | African Tax Administration Forum (ATAF) | |
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| Exchange and Research Centre for Leaders of Tax Administrations (CREDAF) | |
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| Inter-American Center of Tax Administrations (CIAT) | |
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| International Monetary Fund (IMF) | |
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MANDATE
Working Party No. 9 on Consumption Taxes
Extract from CTPA/CFA(2013)49
Approved by the Committee on Fiscal Affairs at its meeting on 25-26 June 2013
“Working Party No 9 on Consumption Taxes is a forum for the discussion of issues relating to consumption tax policy and administration. The Working Party will assist member countries to secure appropriate and effective taxation outcomes through the development of the OECD International VAT/GST Guidelines and any other relevant outputs that address these issues. The Working Party will develop a dialogue with non-OECD economies and work with them, in accordance with the CFA’s Global Relations Strategy and Participation Plan, to improve the design and operation of their consumption tax systems. It will ensure relevant input from non-OECD economies into the development of the OECD International VAT/GST Guidelines and promote consistent and effective implementation of these Guidelines in both OECD and non-OECD economies. The Working Party will also assist member countries through the publication of comparative data and information concerning the application of consumption taxes and through the development of tools for measuring the efficiency of VAT/GST systems.”
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