Canada: - Natural gas sent through US pipeline - Passenger vehicle - Building's valuation - Exported goods - No ITCs to university for sports stadium - Massage services Germany: - Carousel fraud - Factoring - Bad debts India: - Hardware versus software Ireland: - Economic activity Netherlands: - Cost-sharing associations Russia: - Export-related VAT recovery - Zero rate - Documentary evidence - Transport of exported goods - Repair of sea vessels - Children's juices - Exchange rate differences - Design and technological documentation - Unjustified tax benefits United Kingdom: - Air passenger duty - Loyalty schemes - Attribution of inputs