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Working Party No. 9 on Consumption Taxes
Chair:   
Mr. Mike Cunningham   
(United Kingdom)
Vice-Chairs:   
Ms. Catherine Fenwarth   
(Colombia)
Ms. Sandra Denis   
(Luxembourg)
Mr. Chris Gillion   
(New Zealand)
Mr. Tor LANDE   
(Norway)
Members:   
Open to all Member countries 
Associate:   
Argentina   
Invitees:   
Croatia   
Morocco   
Peru   
Nigeria   
Albania   
Philippines   
Azerbaijan   
Senegal   
Bangladesh   
Tunisia   
Jamaica   
Uruguay   
Kenya   
Viet Nam   
Participants:   
Costa Rica   
South Africa   
Lithuania   
Malaysia   
Brazil   
Russian Federation   
Peru   
Saudi Arabia   
India   
Singapore   
Indonesia   
Uruguay   
People’s Republic of China   
Observers (International Organisations):   
African Tax Administration Forum (ATAF)   
Exchange and Research Centre for Leaders of Tax Administrations (CREDAF)   
Inter-American Center of Tax Administrations (CIAT)   
International Monetary Fund (IMF)   
United Nations   
World Bank   
Date of creation:
January 1998
Duration:
31st December 2024

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.”

Last published on: 7th March 2022  
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