Canada: - Medical diagnostic kits - Home renovations - Money seized illegally by police can be handed over to CRA for tax debt - GST on frequent flyer points - Childcare services - Passenger vehicle - Mailing service reimbursements Germany: - Headhunting services Italy: - Value of circular letters Russia: - Deduction of import VAT - Loss-making activities - Mala fide suppliers - VAT records in special economic zone South Africa: - Notional input VAT - Collection of VAT through an agent Sweden: - Supply and installation of a fibre-optic cable - Medical advice via the Internet