Consumption tax trends 2010 - vat/gst and excise rates, trends and administration issues

Collectif

Économie et entreprises Éducation et guide

Publié par OECD, le 29 mars 2011

120 pages

Résumé

This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies. It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.