Albania: - Taxable supplies - Import VAT on machinery and equipment - Fuel for technological purposes - Farmers Argentina: - Capital goods and infrastructure Australia: - Instalment sales, embedded debt and debt substitutes - Acquisitions for creditable purpose Austria: - Waste disposal - Invoicing requirements - Seminars - Deemed supplies are not economic activities Belgium: - Tax mediation - Green energy certificates - Electronic listings Benin: - Computer equipment - Vehicles - Petrol stations - Agricultural machinery and equipment - Statute of limitation Bosnia and Herzegovina: - Leasing - Supply and letting of immovable property - Internal services - Tax base - Insurance services - Partial deduction of input tax - Adjustment of deduction of input tax - Ancillary supplies - Separate business activity - Effective use and enjoyment override - Non-imported goods Brazil: - Export Processing Zone - Tourism sector - Tariffs - Ethanol - Chemicals - Advertising Bulgaria: - Registration threshold Burkina Faso: - Unprocessed food - Loans for residential property - Statute of limitation Canada: - Specially designed training - Nursing services - Prescription drugs - Medical and assistive devices - Health services - Long-term residential care facilities - Residential rental property rebate - Leases of long-term residential care facilities - Self-assessment rules - Property leases for wind and solar power equipment - Input tax deduction - Interest rate Central African Republic: - Flat-rate taxation - Non-profit organizations - Poultry - Pesticides Chad: - Exemptions - Withholding Chile: - Stamp duty - Construction companies Czech Republic: - The amendments of the VAT Act - Gifts and samples - Finance lease - Reverse charge mechanism - Invoices relating to intra-Community acquisitions - Correction of VAT rate - Deduction of VAT on late invoices - Infringement procedure - Travel agents Denmark: - Aircraft - Transfer pricing - Capital goods - Reverse charge mechanism - Transfer of goods European Union: - Proposed Directive and Regulation - VAT fraud - Infringement procedures - Travel agents - Czech Republic, Finland, France, Greece, Italy, Netherlands, Poland and Portugal - Infringement procedure - Refund of unduly paid VAT - Greece - Infringement procedure - Place of supply of services - Poland - Infringement procedure - Taxable amount - Spain - Reduced rates - Consultation - Financial and insurance services - Background paper - VAT rates - Overview Finland: - Infringement procedure - Travel agents France: - Composite electronic supplies - Printed pictures - Infringement procedure - Travel agents Germany: - Deduction of input tax Greece: - Infringement procedure - Travel agents - Infringement procedure - Refund of unduly paid VAT India: - Rate of CENVAT - Dispute resolution - New categories of taxable services - Extension of existing categories of taxable services - Input tax deduction - Work contracts - Associated enterprises - Software Ireland: - Anti-tax avoidance Italy: - Renovation of buildings - Reverse charge mechanism - Third-party liability - Forensic examiner - Donations to non-profit organizations - Supplies to public bodies - VAT Grouping - Electronic accounts - Mobile telephones - Highway tolls - Vehicles - Customs duties - Refund of VAT - Satellites - Motherboards - Pharmaceutical products - Betting and gambling Japan: - Economic Survey Latvia: - Proposal for new VAT Act Lithuania: - Vegetables and fruit Mozambique: - New VAT Code Netherlands: - Infringement procedure - Travel agents New Zealand: - Anti-avoidance issues Pakistan: - Single return - Advertisements Peru: - VAT tax credit Poland: - Call-off stocks - Quarterly VAT returns - Additional tax liability - Used goods - Correcting invoices - Exports - Registration threshold - Infringement procedure - Travel agents - Infringement procedure - Place of supply of services Portugal: - Standard rate - Infringement procedure - Travel agents Russia: - Supplies of works and services to/from Belarus - Reversal of VAT deductions - Refunds of EU VAT - IP rights - Software - Supplies to diplomatic and equivalent representations - Information exchange - Electronic invoices South Africa: - Fractional ownership in real estate - Special rulings - Registration of non-residents - Publications by the SARS Spain: - Infringement procedure - Taxable amount - Deduction of import VAT Sweden: - Hotel accommodation - Virtual worlds Switzerland: - Registration threshold - Leasing - Prepaid telephone cards - Telecommunications - Organization of events - Group taxation - Staff consumption - Ancillary supplies by hotels - Hotel rooms let to staff - Fixed establishment - Travel agencies - Insurance agents - Umpires - Proof of export - Storage of proof of export - Food and beverages Tunisia: - International air transport - Agricultural products - Leasing Turkey: - Sewing machines and lathes - Second-hand automobiles - Mutual settlement of VAT claims Ukraine: - Refunds United Kingdom: - Hiring-out of staff - Voluntary disclosure - Late claims - Registration threshold - Option for taxation United States: - Arkansas - California - Nevada - Ohio - Wyoming Vietnam: - Rates