Annacondia, Fabiola
Overview of general turnover taxes and tax rates electrónico / Fabiola Annacondia
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 2023.
IMPUESTO SOBRE EL VALOR AÑADIDO
NEGOCIOS MERCANTILES
TIPOS DE GRAVAMEN
International VAT Monitor 0925-0832 v. 34, n. 2, 2023, p. 89-99
Overview of general turnover taxes and tax rates electrónico / Fabiola Annacondia
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 2023.
IMPUESTO SOBRE EL VALOR AÑADIDO
NEGOCIOS MERCANTILES
TIPOS DE GRAVAMEN
International VAT Monitor 0925-0832 v. 34, n. 2, 2023, p. 89-99