The Resource Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE

Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE

Label
Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE
Title
Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE
Title variation
Rapport sur les aménagements fiscaux appliqués aux exportations et aux importations dans les pays Membres de l'OCDE
Creator
Subject
Language
eng
Summary
Part I of the report deals generally with the fiscal practices of OECD Member countries in relation to exports and imports to take account of their domestic consumption taxes, the various kinds of which are also described. Part II deals with the arguments which have been advanced to justify or criticise the existing border tax arrangements. Part III describes the consumption taxes of each country, and the treatment of exports and imports in relation to them. The information generally reflects the situation as at 1 March 1967, although major changes up to April 1968 are included
Geographic coverage
  • OECD
  • International
Index
no index present
Language note
French
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Division Fiscalité et Concurrence de la Direction des Affaires Financières de l'OCDE
http://library.link/vocab/subjectName
  • border tax adjustment
  • consumption tax
  • sales tax
  • VAT
  • excise duty
Label
Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE
Instantiates
Publication
Label
Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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