000 01180nab a2200217 c 4500
999 _c146331
_d146331
003 ES-MaIEF
005 20220907190734.0
008 220907t2022 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aAnnacondia, Fabiola
_926726
245 1 0 _aOverview of general turnover taxes and tax rates
_helectrónico
_bJanuary 2022
_c Fabiola Annacondia
500 _aDisponible únicamente 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 2022.
650 4 _aIMPUESTO SOBRE EL VALOR AÑADIDO
_950141
650 4 _aVENTAS
_948680
650 4 _aIMPUESTOS
_947460
650 4 _aTIPOS
_948569
773 0 _9167831
_oIVM/2022/2
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g2022 (Volume 33), No. 2, p. 101-111
942 _cRE