VAT/GST and excise rates, trends and administration issues / Organization for Economic Cooperation and Development.
Tipo de material: TextoSeries Consumption tax trends ; no. 5Detalles de publicación: Paris : OECD, 2005Descripción: 111 p. : ilISBN:- 9264006761
- 336.2714
Tipo de ítem | Biblioteca actual | Signatura topográfica | URL | Estado | Fecha de vencimiento | Código de barras | |
---|---|---|---|---|---|---|---|
Colección OCDE | Biblioteca Manuel Belgrano | OCDE 336.2714 O 49197 (Navegar estantería(Abre debajo)) | Enlace al recurso | Disponible | 49197 |
Incluye bibliografía.
Introduction -- 1. Taxing consumption -- 2. Consumption tax topics -- 3. Value added tax/tax on goods and services yield, rates and structures -- 4. Selected excise duties in OECD member countries -- 5. Taxing vehicles -- 6. Globalisation of services and intangibles: the consumption tax challenge -- 7. Financial services-emerging approaches to a perennial problem -- 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 series -- Annex 3. Environmentally related taxes -- List of figures -- List of tables.
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