Long abstract
Consumption Tax Trends - 2004 Edition
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 the taxation of motor vehicles, tobacco and alcoholic beverages. |
Proposed guidance for governments on applying VAT/GST to cross-border trade. International VAT/GST Guidelines project |
