Argentina: - Exported services Australia: - GST treatment of repairs, renovations, modifications or treatment of imported goods - Real Property - GST groups Belarus: - Reverse charge mechanism - Exemptions and rates - Place of supply - VAT calculation and payment procedures Belgium: - VAT refunds in the case of bankruptcy - Provision of a dwelling for private purposes - Computers and access to the Internet for private purposes - Gas and electricity - Public postal services - Business and VAT identification numbers Bosnia-Herzegovina: - Introduction of VAT Brazil: - Import value Bulgaria: - Correction of VAT returns Canada: - Interest rate - Compendium of GST/HST Statistics - Health care services rebate - Current legislation - Proposed legislation Chile: - VAT on imported aircraft - Damages relating to rented vehicles Costa Rica: - Containers and packaging materials Croatia: - Registration of non-resident entrepreneurs Cyprus: - Council Decision - Connected parties Denmark: - Council Decision - Imported magazines, periodicals,etc. European Union: - Proposed Directive - Minimum standard rate - Proposed Directive - Tax evasion and avoidance - Council Decision - Imported magazines, periodicals, etc. - Denmark - Council Decision - Connected parties - Cyprus - Council Decision - Investment Gold - Netherlands - Proposed Council Decision - Bridge over the Rodebach - Germany and Netherlands - Opinion of the EESC: Recast of the Sixth Directive - Fiscalis 2013 - Removal: Case C-548/03 The European Parliament v. The Council of the European Union - Removal: Case C-549/03 The European Parliament v. The Council of the European Union Finland: - Simplified VAT invoices - Overpaid VAT Germany: - Trade in greenhouse gas emission allowances - Proposed Council Decision - Bridge over the Rodebach Greece: - Increase of VAT rates Hong Kong: - Introduction of GST India: - Introduction of state VAT Ireland: - VAT treatment of "back office" insurance services Italy: - VAT grouping extended to non-resident entrepreneurs - Refunds to non-resident traders Japan: - Tax reform Jersey: - Introduction of GST Kazakhstan: - Imports - Input tax deductions - Late payment interest Latvia: - Reduced VAT rate Luxembourg: - 2004 Annual Report Mauritius: - Construction Netherlands: - VAT avoidance - Exempt medical care - Tax telephone service - Council Decision - Investment Gold - Proposed Council Decision - Bridge over the Rodebach New Zealand: - Timeframes for claiming input GST Norway: - Deduction of input VAT - Mixed purposes Pakistan: - Imported plant, machinery and equipment Portugal: - Refunds and deductions Romania: - Withdrawal of exemptions Serbia: - Invoicing requirements - Exports - Bread, milk and newspapers South Africa: - Documentary evidence required for zero-rated supplies - VAT Export Incentive Scheme - Small Retailers VAT Package - Draft Taxation Laws Amendment Bill, 2005 - E-filing of VAT returns - VAT rulings Swaziland: - Introduction of VAT Sweden: - Repayments of VAT to non-resident entrepreneurs Switzerland: - Adjustment of VAT invoices Turkey: - Tourist activities United Kingdom: - Merger of Customs and Inland Revenue - Registration threshold - Unjustified refunds - Deductions in respect of mixed outputs - Transfer of going concern - Finance Houses United States: - VAT under discussion Uzbekistan: - Transport of foreign cargo Venezuela: - Withholding agents