Consumption tax trends VAT/GST and excise rates, trends and administration issues
This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation pr...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
Paris :
OECD
2006.
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| Edition: | 2006 ed |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705396806719 |
| Summary: | This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines. |
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| Item Description: | Description based upon print version of record. |
| Physical Description: | 1 online resource (120 p.) |
| ISBN: | 9781280606670 9786610606672 9789264014183 |
