The OECD's International VAT/GST Guidelines 2017
Its Validity Today?
T HECTOR J. SPITERI Hector is a certified public accountant and holds a practising certificate in auditing. He is a Fellow member of the Malta Institute of Accountant, a Fellow Member of the Malta Institute of Taxation and an honorary member of the Malta Institute of Management. Hector commenced his career in 1979 working in industry, from where, later in the same year, he moved into auditing. He also worked as a financial controller for a foreign bank and in 2003 joined Busuttil & Micallef where today he holds the position of senior partner. Hector also holds various directorships and is a keen activist in the corporate and financial industry. Currently, he is also the Vice-President of the Malta Institute of Management and the Managing Director of the Malta Academy for Taxation Studies. In 2017 Hector was appointed Honorary Consul of the Republic of Poland to the Republic of Malta.
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he main purpose of the Organisation for Economic Co-operation and Development (OECD) is to improve the global economy and endorse global trade in all commonly shared industries in international trade, by providing a shared society in which governments of different countries may work together to uncover solutions to common problems that may be a hindrance to possible engagements of international trade. It includes working with self-governing nations that share a devotion to convalescing the local economies and well-being of the general population. Thus resulting in continues adaptive improvements for the global economy.
