000			01221nab a2200241 c 4500
999			_c144365 _d144365
003			ES-MaIEF
005			20220906170321.0
007			ta
008			210622t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAnnacondia, Fabiola _926726
245		0	_aOverview of general turnover taxes and tax rates _helectrónico _bJanuary 2021 _c Fabiola Annacondia
260			_c2021
500			_aDisponible también en formato electrónico.
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 2021.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948680 _aVENTAS
650		4	_aIMPUESTOS _947460
650		4	_941877 _aDERECHO COMPARADO
773	0		_9165303 _oIVM/2021/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 2, 2021, p. 122-132
942			_cRE