Austria: - Option for taxation - Intermediary services - Investment funds Brazil: - Leasing of aircraft Canada: - Medical services - Branch services - Breached agreement - Real property - Interest and penalty France: - Cross-border transactions in goods - Supporting evidence India: - Entry and exit charges Italy: - Postal services Russia: - Zero rate - Separate accounting - Primary documents - Refund of VAT - Commission for money transfers - Mala fides Sweden: - Supply of sporting services - VAT rate - Sale of shares United Kingdom: - Construction of study centre - Combination of taxable and exempt supplies