A European Taxpayers’ Code has been released by the European Commission, which advises on principles, rights and obligations that should ideally govern relationships between taxpayers and tax administrations.

Reforms to European Union (EU) e-commerce VAT rules proposed by the European Commission include a clear declaration that VAT should be paid in the member state of the final consumer

Organisation for Economic Co-operation and Development (OECD) has prepared a document entitled “Tax planning for comprehensive economic development”, which defines the possibilities of tax policy for the development of a rational economy and comprehensive economic development.