Consumption Tax Trends 2012 VA/GST and excise rates, trends and administration issues

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selecte...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (corporate author)
Autor Corporativo: Organisation for Economic Co-operation and Development Corporate Author (corporate author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : OECD 2012.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705946606719
Descripción
Sumario:Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of 2012 Edition will look into ""Value Added Taxes in Federal Countries"".
Notas:Description based upon print version of record.
Descripción Física:1 online resource (224 p.)
Bibliografía:Includes bibliographical references.
ISBN:9789264182189