OECD: VAT is becoming the data tax
OECD: VAT is becoming the data tax
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OECD 2026: VAT reforms shift towards digital collection and real-time reporting The OECD’s latest Tax Policy Reforms 2026 report highlights a continued transformation of VAT systems worldwide. Governments are increasingly looking beyond changes to VAT rates towards digital collection, platform liability, e-invoicing and transactional reporting.
