Modernizing general consumption taxes in the Caribbean by Sijbren Cnossen
By: Cnossen, Sijbren
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Material type: 
ArticlePublisher: 2020Subject(s): CONSUMO | IMPUESTOS | CARIBE
In:
Tax Notes International v. 100, n. 11, December 14, 2020, p. 1443-1464Summary: In this article, the author surveys and evaluates the general consumption taxes that have been introduced in most member countries of the Caribbean Community (CARICOM), with particular focus on Aruba, Curaçao, Sint Maarten, and Suriname, which still cling to turnover taxes.
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| Artículos | IEF | IEF | OP 138-B/2020/100/11-4 (Browse shelf) | Available | OP 138-B/2020/100/11-4 |
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Disponible también en formato electrónico.
Resumen.
In this article, the author surveys and evaluates the general consumption taxes that have been introduced in most member countries of the Caribbean Community (CARICOM), with particular focus on Aruba, Curaçao, Sint Maarten, and Suriname, which still cling to turnover taxes.
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