02/03/2006 (Agence Europe) -The thirty members of the Organisation for Economic Cooperation and Development (OECD) is currently working on drafting guidelines for applying Value added Tax (VAT) on cross-border trade. They have now established two fundamental principles: 1) intangible services in international trade have to be taxed according to the rules of the country of consumption; 2) VAT charges should not affect taxpaying companies, except when legislation explicitly stipulates.