Canada: - Dance school - Joint venture Finland: - Rounding the pro rata France: - Non-resident businesses established in the European Union - Powers granted to tax representatives Hungary: - State subsidies Italy: - Intermediary services Poland: - Discounts Russia: - VAT refunds - Transport of exported goods - Zero rate - Freight forwarding - Unjustified tax privileges - Input tax - Amended VAT invoices - Western Union - Transfer pricing - Separate accounting - Exchange rate differences - International telecommunications services Switzerland: - Proof of export - Enterprise as a VAT entity - Reciprocal supplies/compensation United Kingdom: - Lease instead of purchase - Single or multiple supply? - Refund period - Missing-trader fraud