VAT Implications of Outsourcing

Abstract

This article, which is based on the authors’ presentations in Seminar A at the International Fiscal Association Congress held in Mumbai, India, in October 2014, examines the VAT issues that arise in the context of outsourcing and compares how different VAT and GST laws respond to these issues. In the context of cross-border outsourcing, the country approaches are measured against the standards set by the OECD in its International VAT/GST Guidelines.