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You searched for: MVA/skatter og avgifter på varer og tjenester > Avgifter på import og eksport
Results 1-20 out of 28 matches. Results are ordered by date.

	EC - VAT indicators
	Taxation Paper n°2 by Alexandre Mathis The aim of this paper is to shed some light on the application of the current VAT system to both VAT bases and rates among Member States. For the VAT bases, our indicators demonstrate the share of the base to which a specific VAT rate applies relative to the whole taxable base. For the VAT rates, focusing on the statutory standard VAT rate is not satisfactory. To take into account the existence of different VAT rates, we compute implicit VAT rates. These implicit VAT rates give an indication on the VAT burden.
	Dokument-ID: 10523 268 K (PDF) Kontakt forfatteren	Date added: 17.10.2008

	OECD - Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?
	The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire by Wednesday 10 September 2008.
	Dokument-ID: 10382 109 K (PDF) Kontakt forfatteren	Date added: 03.07.2008

	OECD - Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation
	In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.
	Dokument-ID: 10380 245 K (PDF) Kontakt forfatteren	Date added: 02.07.2008

	OECD - Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles
	In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation. The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements. Please send your comments by Friday 17 October 2008.
	Dokument-ID: 10381 340 K (PDF) Kontakt forfatteren	Date added: 02.07.2008 Also available in Fransk

	Canada - TRANSFERRING GST TAX ROOM TO THE PROVINCES - A SOLUTION TO THE FISCAL IMBALANCE?
	On the basis of data from the latest provincial economic accounts (2003), this publication describes and puts into context the amounts that the provinces could collect if they occupied all or part of the GST field. First, it examines the arguments in favour of using this tax base to offset the fiscal imbalance; then it discusses the difficulties to be resolved before the idea could be implemented.
	Dokument-ID: 10313 20 K Kontakt forfatteren	Date added: 30.05.2008 Also available in Fransk

	IMF - Political Economy of Multi - Level Tax Assignments in Latin American Countries:Earmarked Revenue Versus Tax Autonomy
	A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.
	Dokument-ID: 10268 20 K Kontakt forfatteren	Date added: 30.04.2008

	Frankrike - Résultats des déclarations françaises de taxe sur la valeur ajoutée
	Les déclarations nationales de taxe sur la valeur ajoutée sont présentées en montant et en nombre de 2004 à 2006.
	Dokument-ID: 9096 8 K Kontakt forfatteren	Date added: 26.09.2006

	Irland - Guide to apportionment of Input Tax
	Basic rules on deduction of Input Tax
	Dokument-ID: 7973 Kontakt forfatteren	Date added: 08.03.2005

	Irland - Milk Production partnerships
	Milk Production Partnerships as distinct from individual partners.
	Dokument-ID: 7980 112 K (PDF) Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT - Plant and Machinery
	Reduced rate applying to certain operations listed
	Dokument-ID: 7996 12 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT Information Leaflet No. 2
	A letter of Expression of Doubt
	Dokument-ID: 7976 21 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT Treatment of Second Hand Goods
	The Margin Scheme
	Dokument-ID: 8009 39 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT and Solicitors
	Treatment of Solicitors for VAT
	Dokument-ID: 8010 31 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT on Printing and Printed Matter
	Treatment and different rates
	Dokument-ID: 7997 27 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - Agricultural Services
	Determination of liabilities
	Dokument-ID: 7979 21 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - Auctioneers, auctions and agency sales
	Sales of moveable goods
	Dokument-ID: 7981 30 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - Farmers and intra EU transactions
	Treatment of agricultural and farming productd,conditions to register and distance sales.
	Dokument-ID: 7978 32 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - Horticultural Retailers
	Reduced rate for these traders
	Dokument-ID: 7995 13 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - Moneys Recieved Basis of Accounting
	Registered persons may opt for monies paid instead of invoices issued basis
	Dokument-ID: 7988 22 K Kontakt forfatteren	Date added: 08.03.2005

	Irland - VAT - Repayments To Unregistered Persons
	Repayment rules for non-resident businesses
	Dokument-ID: 8008 33 K Kontakt forfatteren	Date added: 08.03.2005

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