Antigua and Barbuda: - Residential properties Argentina: - Payments by credit and debit card - Withholding and advance collection of local tax - Tax on current accounts Australia: - Interest on revenue-neutral corrections Austria: - Documentary evidence - Refunds of VAT - Invoices sent by fax - Invoices - Anti-VAT evasion measures - Registration threshold - Invalid invoices Bosnia and Herzegovina: - Financial services Brazil: - Digital TVs - Claims relating to depreciation - School buses and vessels - Edible oil - Air transport companies Bulgaria: - Liberal professionals - Newspapers and journals - Zero-rated vessels - Transport services - Accelerated refunds - Audits - Refunds of VAT - Registration - Reverse charge statements - Penalties Canada: - Annual returns - Quarterly instalments - Meals - Federal GST rate Chile: - Training services - Design and development of software systems Cyprus: - Reduced rate - Conversion to euro Denmark: - Airlines European Union: - Council Directive - Reduced VAT rates - Corrigendum to the VAT Directive - Council Directive - Travellers' allowances - Proposed Council Directive - Proposed Council Directive and Regulation - Financial services and insurance - Council Decision - Leased cars - United Kingdom - Proposed Council Decision - Territorial scope - Germany and Poland - Anti-VAT fraud strategy - Communication - Fiscalis 2013 programme - Ecofin - VAT package - List of gold coins - 2008 - Administrative VAT Cooperation - European Court of Auditors Finland: - Immovable property - Open-market value France: - Intermediary services - Invoicing - Scrap and waste - Fraud Germany: - Air transport companies - Proposed Council Decision - Territorial scope - Germany and Poland Ghana: - Mobile phones - Biodiesel Indonesia: - Statute of limitations - Tax returns - Objections - Appeals - Tax audits - Penalties - VAT refunds - Data access - Sunset policy India: - Introduction of state VAT in Uttar Pradesh - Listing for service tax - Proposed GST Ireland: - Biofuel - Registration threshold - Construction sector Isle of Man: - Interest rate Italy: - Abuse of law - Transfer of a business between non-EU parties - Activity codes and new forms Japan: - Consumption tax rate Jersey: - Registration for GST - Financial services - Public Consultation Laos: - Introduction of VAT Latvia: - Building land Luxembourg: - Tax representatives - Transfer pricing rules Nepal: - Rates of VAT - Hydroelectricity projects Netherlands: - Postponed accounting - Rejected goods - Inward-processing and imported consignment goods - Dental prostheses - Reduced rate - Combinations of goods - Implementation of VAT Directive 2006/112 - Reverse charge mechanism Peru: - Advance VAT collection Poland - Proposed Council Decision - Territorial scope - Germany and Poland Portugal: - Samples and low-value gifts - Subsidies - Refund - Actual use - Reduced rate - Option for taxation of letting - Monthly returns - Open-market value - Waste materials Romania: - Work on goods - Lost or stolen goods - Distance selling - Transport of exports - Documentary evidence - Travel agents - Invoices - Intangible services - Reverse charge mechanism - Postponed accounting for imports Russia: - Reporting period - IP rights and R&D - Transfer of property rights - Cross-border transport - Olympic Games - Special economic zones - Precious metals - Cancelled transactions - Scrap and waste - Clinical studies - Non-monetary settlement - Transitional rules - Rental of offices and residential property Slovak Republic: - Bodies governed by public law - Supply of goods - Hire purchase - Transfer of a business - Returnable packaging materials - Short-term accommodation - Travel agents Slovenia: - Transitional reduced rates - Effective use and enjoyment override South Africa: - Customs controlled areas - Subsidies - Interest rate Spain: - Chartering of sea vessels - Interest rate Sri Lanka: - Rates and exemptions - Deduction of input tax - Language versions Sweden: - Open-market value - VAT not legally due - Tax period - Credit notes - Advance payments - Reverse charge mechanism - Advertisements Turkey: - Finance leasing and second-hand motor vehicles United Kingdom: - Interest rates - Council Decision - Leased cars United States: - Internet moratorium - Illinois - Kentucky - Michigan - Utah - Washington Uzbekistan: - Imported technological equipment Zimbabwe: - Auctioneers - Registration threshold - Pork