| 000 | 01078nab a2200193 c 4500 | ||
|---|---|---|---|
| 999 |
_c148856 _d148856 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240202180117.0 | ||
| 007 | ta | ||
| 008 | 240126s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_926726 _aAnnacondia, Fabiola |
|
| 245 | 1 | 0 |
_aOverview of general turnover taxes and tax rates _helectrónico _c Fabiola Annacondia |
| 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 2023. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_947825 _aNEGOCIOS MERCANTILES |
|
| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
|
| 773 | 0 |
_9171119 _oIVM/2023/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 2, 2023, p. 89-99 |
|
| 942 | _cRE | ||