Algeria: - Intra-group transactions - Reduced rate Argentina: - Capital goods - Transport services Australia: - Exchange of information Austria: - Used materials - Council Decision - Non-taxable transactions - Austria and Switzerland Belarus: - Intra-CIS transactions Belgium: - Indicators of serious and organized tax fraud - Electronic VAT returns - Corrective documents and credit notes - Unit prices Brazil: - Packaging materials Canada: - Taxpayer's rights and ombudsman - Cash payments China (People's Rep.): - Refunds of export-related input VAT Croatia: - Newspapers and magazines Czech Republic: - Commissionaires Dominican Republic: - Amnesty - Consumption tax rate European Union: - Draft Regulation - Financial and insurance services - Council Decision - Non-taxable transactions - Austria and Switzerland - Council Decision - Right to deduct - Italy - Infringement procedure - Postal services - Germany - Infringement procedure - Postal services - United Kingdom - Infringement procedure - Postal services - Sweden - Infringement procedures - Taxable amount - Poland and Portugal - Infringement procedure - Refunds to non-EU taxable persons - United Kingdom - Infringement procedure - VAT rates - France - Infringement procedure - Services of lawyers - France - Infringement procedure - VAT refunds - Italy - Infringement procedure - Public bodies - Spain - Reverse charge mechanism - Consultation - VAT reduced rates - Political debate - VAT reduced rates: Frequently Asked Questions Fiji: - Electricity - Fishing equipment - Single tax number France: - Deduction margin scheme VAT - Electronic VAT returns - Infringement procedure - VAT rates - Infringement procedure - Services of lawyers Germany: - General anti-abuse provision - Infringement procedure - Postal services Hungary: - Documentary evidence - Refunds of VAT to non-resident traders - Professional services - VAT warehousing India: - Telecommunications service Italy: - Aircraft - Input tax deduction - Debt collection - Accelerated refunds - Electronic payment of taxes - Annual returns for 2006 - Third-party managers of investment funds - Council Decision - Right to deduct - Infringement procedure - VAT refunds Japan: - Consumption tax rate Kenya: - Rental of non-residential buildings - Zero-rated supplies - Refunds Luxembourg: - Electronic and telecommunications services - Anti-VAT evasion measures Mauritius: - Incentive schemes Nepal: - Refunds - Batteries - Amnesty Netherlands: - Second-hand goods Peru: - Exportation - Refunds in start-up period Philippines: - Subic Freeport Zone Poland: - Infringement procedures - Taxable amount - Poland and Portugal Portugal: - Car registration tax - Infringement procedures - Taxable amount - Poland and Portugal Russia: - Exchange of information - Intra-CIS transactions - IP rights and R&D - Assignment of receivables - Mutual settlements - Return of goods - VAT invoices - Time of taxation - VAT recovery - Payment out of shareholder's funds - International freight forwarding - Services of customs brokers - Leasehold improvements - VAT refunds - Special economic zones - On-site tax audits - Secondment of staff Serbia: - First purchase of residential property - Registration thresholds - Refunds to non-resident taxable persons - Computers - Management of funds - Flat-rate farmers - Continuous services - Advance payments Slovak Republic: - Bodies governed by public law - Supply of goods - Hire purchase - Transfer of a business - Returnable packaging materials - Short-term accommodation - Travel agents Solomon Islands: - Tax exemptions South Africa: - Cash receipts - International donor funding - 2010 FIFA World Cup Spain: - Infringement procedure - Public bodies Sweden: - Small businesses - Anti-VAT abuse measures - Infringement procedure - Postal services Switzerland: - Corporate hospitality - Council Decision - Non-taxable transactions - Austria and Switzerland Taiwan: - Designated zones Tanzania: - Exemptions - Mining companies and contractors Uganda: - Residential property United Kingdom: - Infringement procedure - Postal services - Infringement procedure - Refunds to non-EU taxable persons United States: - Bioenergy - Tax rate - North Carolina - Tax rate - South Carolina Uruguay: - Rates reduced Venezuela: - Standard rate