Argentina: - Rate of turnover tax Austria: - Infringement procedure - Exemptions Bangladesh: - Registration threshold Belgium: - Management of company pension funds - Energy and telecommunications - Motorcycles used by employees - Abuse of diplomatic exemptions - Representation in court by officials Brazil: - Alcohol - Tax substitution system Canada: - Specially designed training - Nursing services - Prescription drugs - Medical and assistive devices - Health services - Long-term residential care facilities - Residential rental property rebate - Leases of long-term residential care facilities - Self-assessment rules - Property leases for wind and solar power equipment - Interest rate - Business tax compliance Chile: - Reimbursement of expenses - Bank guarantees Czech Republic: - Gifts and samples - Finance lease - Reverse charge mechanism - Invoices relating to intra-Community acquisitions - Correction of VAT rate - Deduction of VAT on late invoices - Transfer of buildings - Establishment - Group registration Denmark: - Aircraft - Transfer pricing - Capital goods - Reverse charge mechanism - Transfer of goods - Infringement procedure - Exemptions Djibouti: - Introduction of VAT European Union: - Proposed Directive - Reduced VAT rates - Proposed Council Decision - Small businesses - Italy - Infringement procedure - Cross-border passenger transport - Poland - Infringement procedure - Provision of personnel - Netherlands - Infringement procedure - Exemptions - Austria - Infringement procedure - Exemptions - Denmark - Infringement procedure - Exemptions - Finland and Sweden - Proposed Council Directive - Insurance and financial services - Opinion EESC - Invoicing - Consultation - Progress report - Insurance and financial services - Taxation trends - Reduced VAT rates - Frequently asked questions Finland: - Infringement procedure - Exemptions France: - International airlines Germany: - Termination of operational lease contracts - Importation of low-value goods Guyana: - Zero rated India: - Sale of apartments by builders - Importation of services - Charges between associated enterprises Italy: - Temporary use - Remote banking - Financial services - Consignment arrangements - Tickets and receipts - E-commerce - List of customers and suppliers - Hotels and restaurants - Banking and insurance groups - Proposed Council Decision - Small businesses Japan: - Lease transactions Jordan: - Exemptions Kenya: - Zero rate Kyrgyzstan: - New Tax Code Luxembourg: - Telephone credits Malawi: - Budget 2008 Namibia: - Essential foodstuffs Nepal: - Budget 2008/2009 Netherlands: - Optometrists - -Infringement procedure - Provision of personnel New Zealand: - Public consultation extended OECD: - Refunds of VAT/GST - Consultation - Cross-border services - Second consultation - Compliance risks and burdens Poland: - Input tax - Transfer of a business - Place of supply of services - Call-off stocks - Quarterly VAT returns - Additional tax liability - New taxable persons - Used goods - Correcting invoices - Exports - Registration threshold - Flat-rate farmers - Infringement procedure - Cross-border passenger transport Portugal: - Partial input tax deduction - Refunds of VAT - Non-recovered VAT - Rate of VAT - Gifts and samples - Intra-Community transactions Russia: - Payments under preliminary contracts - Recharge of costs under rental agreements - Security deposits - Input tax deduction - Amended invoices - Transfer of IP rights - VAT invoices - Purchases through commissionaires - Simple partnerships - Separate accounting - Supplies of works and services to/from Belarus - Zero rate - Services relating to imported goods - Transfer of property rights - Place of supply - Transport services Seychelles: - Food - Consultancy and medical services South Africa: - Registration threshold - Storage warehouses - Duty-free shops - Electricity - Refunds of VAT into third-party bank accounts Sweden: - VAT compensation - Infringement procedure - Exemptions Switzerland: - Reform of VAT Tanzania: - Budget 2008/09 United Kingdom: - Partial exemption - Correction of errors - Interest - Assignment of VAT claims - Finance Act 2008 receives Royal Assent - VAT exemptions Uzbekistan: - Educational and scientific institutions Vietnam: - Exemptions - Rates - Deduction of input VAT