Annacondia, Fabiola
Overview of general turnover taxes and tax rates January 2021 electrónico / Fabiola Annacondia .-- , 2021
Disponible también en formato electrónico.
Resumen.
Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This article presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2021.
IMPUESTO SOBRE EL VALOR AÑADIDO
VENTAS
IMPUESTOS
DERECHO COMPARADO
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 122-132
Overview of general turnover taxes and tax rates January 2021 electrónico / Fabiola Annacondia .-- , 2021
Disponible también en formato electrónico.
Resumen.
Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This article presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2021.
IMPUESTO SOBRE EL VALOR AÑADIDO
VENTAS
IMPUESTOS
DERECHO COMPARADO
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 122-132