International VAT : a guide to practice and procedures in 21 countries
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The work International VAT : a guide to practice and procedures in 21 countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
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International VAT : a guide to practice and procedures in 21 countries
Resource Information
The work International VAT : a guide to practice and procedures in 21 countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
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- International VAT : a guide to practice and procedures in 21 countries
- Summary
- General guide to the value added tax implications of commercial activities in the European Community, and similar sales taxes in force in other major trading nations of the world. Each country is discussed in a separate chapter, covering: who is taxable, what is taxable, place of supply, basis of taxation, tax rates, exemptions, credit/refund for input tax, administrative obligations, special VAT regimes. The appendices show charts comparing administration, VAT rates, registration limits, group registration, plus an exhaustive listing of EC directives, regulations, decisions and derogations
- Geographic coverage
- International
- Language note
- English
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