Austria: - Refunds to non-resident VAT groups - Roads constructed by municipalities - Negotiation of credit - Transactions within VAT group - Holding companies Brazil: - Professional service providers Germany: - Gaming machines - Signatures on refund claims India: - Applicable tax rate - Joint ventures Netherlands: - Buildings destined to be demolished Russia: - Recovery of export-related VAT - Unjustified tax benefit - Amended VAT invoices Switzerland: - Membership fee - Vouchers - Conditional returns United Kingdom: - New zero-rated dwellings - Conversion of VAT regime - Prepayments - Gaming machines United States: - Alabama - Trucks and trailers - Connecticut - Aircraft manufacturing - Georgia - Hotel accommodation - Indiana - Bad-debt relief - Returnable containers - Ohio - Franchise tax