UID:
edoccha_9958065951102883
Format:
1 online resource (164 p. )
,
ill. ;
ISBN:
1-280-02963-3
,
9786610029631
,
92-64-16349-2
Content:
This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Note:
"OECD Centre for Co-operation with Non-members."--P. [1] of cover.
,
Chapter I. Introduction -- Chapter II. Taxing Value Added -- -A. Alternative consumption taxes -- B. How the VAT works -- Chapter III. Legal Framework -- Chapter IV. The Base of the Value-Added Tax -- Chapter V. Immovable Property -- Chapter VI. Financial Services -- Chapter VII. Distributional Issues and Rate Structures -- Chapter VIII. International and Intra-Union Trade -- Chapter IX. Small Businesses and Farmers -- Chapter X. Treatment of Specified Supplies -- Chapter XI. Administrative Aspects -- Appendix I. Departures from Standard Exemptions -- Appendix II. Coverage of Different VAT Rates -- Appendix III. Selected Bibliography -- Appendix IV. Principal Correspondents
,
English
Language:
English
DOI:
10.1787/9789264163492-en
