Consumption Tax Trends 2012 / VAT/GST and Excise Rates, Trends and Administration Issues

OCDE

Économie et entreprises Éducation et guide

Publié par OECD, le 13 novembre 2012

180 pages

Résumé

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains 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, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of 2012 Edition will look into "Value Added Taxes in Federal Countries".