Australia: - Security deposits Austria: - Private teachers - Unlawfully charged VAT - Import exemption Canada: - Pension plan investment management fees - Bus services Germany: - Adjustment of input VAT deduction India: - Concurrence of VAT and service tax New Zealand: - Tax secrecy Poland: - Land supplied by individuals Russia: - Subsidies - Exchange rate differences - Input tax - Amended VAT invoices - Refunds of VAT - Allocation of input tax - Investment activities South Africa: - Imported services United Kingdom: - Overhead VAT - Mixed transactions - Bingo games - Equal treatment - Payment-handling services - Recovery of export-related excess input tax - Left-luggage services United States: - Delaware - New York