Consumption tax trends 2008 VAT/GST and excise rates, trends and administration issues
This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as 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 prov...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD
2008.
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705827106719 |
| Summary: | This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as 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. This edition's special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India. |
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| Item Description: | Description based upon print version of record. |
| Physical Description: | 1 online resource (123 p.) |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9781282055551 9786612055553 9789264055681 |
