Search results
Today’s modern equivalent is the value-added tax, or VAT. It has become a major source of revenue for the more than 160 countries that impose it, raising, on average, over 30 percent of their total tax take. (A notable exception is the United States, which doesn’t have a VAT.)
5 lis 2001 · Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world.
The Two‐Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy will ensure a fairer distribution of profits and taxing rights among countries and jurisdictions with respect to the world’s largest Multinational Enterprises (MNEs).
26 lip 2021 · This paper aims to shed light on this issue highlighting how the value-added tax (VAT), a type of consumption tax which has become increasingly popular over the last few decades, is raised in the context of a revenue-neutral reallocation with income taxes.
1 mar 2022 · Today’s modern equivalent is the value-added tax, or VAT. It has become a major source of revenue for the more than 160 countries that impose it, raising, on average, over 30 percent of their total tax take. (A notable exception is the United States, which doesn’t have a VAT.)
The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
22 gru 2020 · Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax.
