Argentina:- Buenos Aires Province - Withholding and reportingArmenia:- Imported goods- Hand-made carpetsAustria:- Time of deduction - Late issue of VAT identification numberBelgium:- Administrative obligations- Rounding of VAT- Supplies made by company directors - Electronic returns and reports Brazil:- IT companiesCanada:- Interest rate - Direct selling industry- Aggressive tax planning- Ontario GST- Quebec sales tax rate - Direct selling industry - QuebecChad:- VAT returns- Gambling and entertainment- Disputes- PenaltiesChina (People's Republic):- Export fraud- Non-resident suppliers - Export refund ratesCyprus:- Hotel accommodationCzech Republic:- Passenger carsDenmark:- Deferral of VATEuropean Union:- Reduced VAT rates - Ecofin- Reduced VAT rate - Directive - Report European Parliament- Reduced VAT rates - Opinion EESC- Reverse charge mechanism - Ecofin- Proposed Decision - Reverse charge mechanism - United Kingdom- Infringement procedure - Transposition of two Directives - Greece- Infringement procedure - Taxable amount - Italy- Infringement procedure - Taxable amount - PolandFinland:- CarsFrance:- Voluntary disclosure - 5% penalty- Monthly refundsGermany:- Home production of energyGreece:- Infringement procedure - Transposition of two Directives Grenada:- Introduction of VATGuernsey:- Goods and services taxHungary:- Technical amendments- Standard and reduced rates- Invoices- Business records - Tax procedure - PenaltiesIndia:- Special economic zones- Export of services- Introduction of GSTIreland:- Second-hand carsItaly:- Electronic transmission of sales- Annual VAT returns- Reverse charge mechanism- Emission rights- Infringement procedure - Taxable amount Luxembourg:- Cooperation between tax administrationsMalta:- Interest rate- Administrative penalties- Pharmaceuticals and foodMoldova:- Taxable personsMonaco:- Registration thresholds Namibia:- Zero rate Netherlands:- Invoicing requirements- Place-of-supply rules - Refunds of VAT- Economic stimulus package New Zealand:- Small and medium-sized businessesPeru:- Advance VAT collection Poland:- Infringement procedure - Taxable amount Portugal:- Refund application threshold- Reverse charge mechanism- Leasing by financial institutions- Artistic servicesRomania:- Cars and car fuel- Tax period- Administrative penaltiesRussia:- Prepayments- Recovery of VAT on construction- Customs brokers- Lease agreements - Discounts and bonusesSt Kitts and Nevis:- Introduction of VATSerbia:- Tax procedure and administrationSlovak Republic:- Group registration- Late registration- Time of deduction- Refund of VATSouth Africa:- General Rulings Register- Tax periods - Cut-off dates- Corporate reorganizations- GuidesSweden:- Place of supply- Refunds of VAT- Sales List- Construction sectorTurkey:- Reduced ratesUnited Kingdom:- Overseas business entertainment- Refunds of VAT - Direct tax aspects- Tour operators- Refund application and assessment periods- Registration threshold- Proposed Decision - Reverse charge mechanism United States:- Nexus for business activity tax- Arkansas- Taxable services- Groceries- California- Economic nexus- Diplomatic exemptions- Kentucky- Retailers- Collection costs compensation- Digital sales- Mississippi- Digital products- New York- Training software- South Dakota- Telecommunications services- Wisconsin- Significantly modified software- Digital goods- SSUTA conformity- Sourcing- Wyoming- Renewable energyVenezuela:- Standard rateZimbabwe:- Budget 2009/10