000			01277nab a2200253 c 4500
999			_c140474 _d140474
003			ES-MaIEF
005			20220906172008.0
007			ta
008			190417t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aAnnacondia, Fabiola _926726
245	1	0	_aOverview of general turnover taxes and tax rates _helectrónico _bJanuary 2019 _c Fabiola Annacondia
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aAlmost 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 2019.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948680 _aVENTAS
650		4	_947460 _aIMPUESTOS
650		4	_947825 _aNEGOCIOS MERCANTILES
773	0		_9160158 _oIVM/2019/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 2, March - April 2019
942			_cRE