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For information and requests relating to consumption tax send an e-mail to:

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VAT and GST Refunds: Towards more business-friendly mechanisms?

Article published in the Tax Journal, March 2009.

Bookshop

VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends - 2008 Edition

Proposed guidance for governments on applying VAT/GST to cross-border trade.

International VAT/GST Guidelines project