Agenda
Under the overarching theme of “Forests, agriculture and other land-uses as a cornerstone of climate action”, the Green Growth and Sustainable Development Forum will draw on relevant workstreams that contribute to the OECD Horizontal Project on Climate and Economic Resilience (Net Zero+).
Day 1 :
January 26, 202613:00 - 13:45
Welcome – Opening Session
• Welcome address
• Reflections at the occasion of the 10th anniversary of the OECD Recommendation on VAT/GST
13:45 - 14:45
Plenary Session 1 - Setting the Scene: VAT/GST Developments in a Fast-Moving Global Landscape
• The efficiency of VAT/GST as a revenue raiser and as a tool to pursue other policy objectives
• Keynote address: Brazil’s landmark indirect tax reform - Reshaping indirect taxation
• The global VAT/GST landscape through a business lens
15:15 - 16:30
Break-Out Session A - Implementing internationally recommended solutions in a national context: lessons, challenges, trends
Break-Out Session B - Focus on internationally traded services and intangibles
Day 2 :
January 27, 202608:30 - 10:00
Break-Out Session C - VAT/GST and the sharing/gig Economy: Policy responses – Emerging models
Break-Out Session D - Securing VAT/GST revenues from low-value e-commerce imports
10:30 - 11:30
Plenary Session 2 - VAT/GST in the Age of AI and Digital Transformation: Impact on Policy, Administration and Compliance
• Use of technology and artificial intelligence for policy design and tax administration
• Artificial intelligence for compliance risk management in domestic and cross-border trade
• Harnessing artificial intelligence for compliance: the business perspective
13:30 - 15:00
Break-Out Session E - VAT/GST and the Crypto Economy
Break-Out Session F - Technology for more targeted VAT/GST relief: An alternative to reduced rates?
15:30 - 17:00
Plenary Session 3 - E-Invoicing and Digital Continuous Transactional Reporting: Enhancing Administration and Compliance - Achieving Greater Consistency
• Key trends and practices in digital continuous transactional reporting (DCTR): The global landscape
• Considerations for the design and operation of DCTR regimes: Enhancing efficiency and inter-operability
• Experience sharing: lessons learned from administering and complying with DCTR obligations
Day 3 :
January 28, 202608:30 - 09:30
Plenary Session 4 - Mitigating VAT/GST Fraud Risks and Enhancing Certainty
• VAT/GST Gap estimation to inform risk management
• SCAN-VAT: A platform for intelligence sharing among VAT/GST administrations
• Cooperative compliance in VAT/GST to reduce disputes and enhance trust
10:00 - 11:30
Break-Out Session G - The Role of Payment Data in VAT/GST Risk Management
Break-Out Session H - Embracing Administrative Co-operation to tackle VAT/GST Fraud and Non-compliance (Government Officials only)
13:30 - 14:30
Plenary Session 5 - Shaping the Future Of VAT/GST: Priorities and Opportunities
• Ensuring that VAT/GST remains fit for the future: identifying priorities for a continued global policy dialogue
• Leveraging administrative co-operation to combat VAT/GST fraud and facilitate compliance
• Capacity building and technical assistance to support VAT/GST reform
• Integrating the business perspectives into the dialogue
14:30 - 15:00
Plenary Session 6 - Concluding Reflections: from Dialogue to Action
• Conclusions from the Sixth Meeting of the Global Forum on VAT
• What comes next? Prioritising further work and the role of the Global Forum on VAT in taking it forward
