Argentina: - Capital goods - Electronic invoicing - Withholding of local tax - Modern biotechnology Australia: - Services connected with immovable property Austria: - Invoicing - Input VAT in connection with VAT fraud - Change of VAT status - Used materials - Deficient invoices - Infringement procedure - Reduced VAT rate Belarus: - White sugar Belgium: - Free conferences - VAT groups - Postponed accounting - VAT groups - Refunds of VAT - VAT groups - Membership - VAT groups - Identification - Electronic signatures Brazil: - Penalties and interest - Private consumption and self-production - ICMS substitution regime - Oil and gas Canada: - Interest rate - FNGST extended Chile: - Student meals - Travel agencies China (People's Rep.): - Ships Czech Republic: - Reduced rate - Advance rulings - Social housing - Group registration - Infringement procedure - Reduced VAT rate Denmark: - Airlines Dominica: - Registration threshold - Crop protection - Educational services European Union: - Proposed Directive - Reduced VAT rates - Proposed Council Decision - Person liable to pay VAT - the Netherlands - Infringement procedures - Reduced VAT rate - Austria, Czech Republic, France, Germany, Ireland, Italy, Luxembourg and the Netherlands - State aid - Aid granted to Olympic Airways - Greece - State aid - IRAP deduction - Italy Questions from the European Parliament - Turkish fabric in Romania - Housing and school buildings - Printing for funerals - Reimbursement of VAT in Poland - Cross-border carousel fraud - Audio books - Condoms - Art and VAT in Spain France: - Gifts and vouchers - Infringement procedure - Reduced VAT rate Germany: - Supplies of immovable property - Taxable amount - Infringement procedure - Reduced VAT rate Greece: - State aid - Aid granted to Olympic Airways Hungary: - Registration threshold - Group registration - Place of supply of services - Fixed establishments - Reverse charge mechanism - Call-off stocks - Open-market value - Exports - Exemptions - Input tax deduction - Invoices - Joint liability IFA Congress: - Transfer pricing India: - Recovery of additional customs duty Ireland: - Bad debts - Infringement procedure - Reduced VAT rate Italy: - Right to develop pharmaceutical products - Electronic invoicing - Work on movable goods - Accelerated refunds - Recovery of VAT on motor vehicles - Infringement procedure - Reduced VAT rate - State aid - IRAP deduction Jersey: - Introduction of GST Kazakhstan: - Special economic zones - Financial services - Infrastructure projects - Importation of goods - Tax period - Sale of land - Import VAT - Temporary imports - Leased fixed assets - Refunds Luxembourg: - Infringement procedure - Reduced VAT rate Macedonia: - Rates Madagascar: - Registration threshold Malawi: - Assessment period - Penalties - Zero rate Malaysia: - Registration threshold Malta: - Cultural activities - Education in arts - Sports facilities Moldova: - Capital investments Mozambique: - Mining and petroleum sectors Netherlands: - Artists - Sports - Fund-raising activities - Private use of business assets - Standard rate - Proposed Council Decision - Person liable to pay VAT - Infringement procedure - Reduced VAT rate Norway: - Letting of immovable property Philippines: - Agricultural products Poland: - Social housing - Cash receipts - Registration threshold Portugal: - Deduction of import VAT - Immovable property - Returns Russia: - Provision of personnel - Recovery of customs VAT - Sales discounts and bonuses - Transport of imported goods - International passenger transport - Construction - Reversal of VAT deductions - Promissory notes - Excess input VAT - Olympic Games - Audit strategy - Deduction ratio South Africa: - Electronic payment via the Internet - Draft VAT amendments published for comment - Zero-rating of exports - Requirements - Notional input tax on second-hand goods - Input tax deductions - Five-year limitation - Dried maize Spain: - VAT groups Sri Lanka: - Deduction of input tax - Optional registration - Exemptions Taiwan: - Export of services Tonga: - Import value United Kingdom - Consultation - Simplification - Residential property United States: - Place of supply - Texas Vietnam: - Exemptions