Consumption tax trends VAT/GST and excise rates, trends and administration issues
In this publication, the reader can find information about VAT and excise duty rates in OECD member countries. It provides information about indirect tax topics such as cross border services taxation and financial services. It describes a range of taxation provisions in these countries, such as th...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2005.
|
| Edición: | 2004 ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705398806719 |
Tabla de Contenidos:
- Foreword; Table of Contents; Introduction; Chapter 1. Taxing Consumption; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Tax Tax on Goods and Services Yield, Rates and Structures; Chapter 4. Selected Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. Globalisation of Services and Intangibles: The Consumption Tax Challenge; Chapter 7. Financial Services - Emerging Approaches to a Perennial Problem; Chapter 8. Reducing VAT Revenue Leakage: Improved Approaches are Needed in Many Countries; Annex 1. Table of exchange rates
- Annex 2. Guidelines on E-commerce and Consumption Tax Guidance SeriesAnnex 3. Environmentally related taxes
