Consumption tax trends : VAT/GST and excise rates, trends and administration issues.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, Corporate Author.

Contributor:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Spendings tax.

Value-added tax.

Taxation of articles of consumption.

Environmental impact charges.

Physical Description:

1 online resource (112 p.)

Edition:

2004 ed.

Other Title:

French title on t.p. verso: Tendances des impots sur la consommation : TVA/TPS et droits d'accise : taux, tendances et questions d'administration

Place of Publication:

Paris : OECD, 2005.

Language Note:

English

Summary:

In this publication, the reader can find information about VAT and excise duty rates in OECD member countries. It provides information about indirect tax topics such as cross border services taxation and financial services. It describes a range of taxation provisions in these countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Contents:

Foreword; Table of Contents; Introduction; Chapter 1. Taxing Consumption; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Tax Tax on Goods and Services Yield, Rates and Structures; Chapter 4. Selected Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. Globalisation of Services and Intangibles: The Consumption Tax Challenge; Chapter 7. Financial Services - Emerging Approaches to a Perennial Problem; Chapter 8. Reducing VAT Revenue Leakage: Improved Approaches are Needed in Many Countries; Annex 1. Table of exchange rates

Annex 2. Guidelines on E-commerce and Consumption Tax Guidance SeriesAnnex 3. Environmentally related taxes

Notes:

Description based upon print version of record.

ISBN:

1-280-35607-3

9786610356072

92-64-00678-8

OCLC:

229299590