Bulgaria: (1.54 MB, pdf)
Proving the reality of supplies – the Bulgarian VAT phenomenon
Canada: (1.56 MB, pdf) Further changes to the Canadian indirect tax landscape create complexities for businesses
China: (1.59 MB, pdf) Imports and exports of services under China's new VAT regime
Denmark: (1.58 MB, pdf) New gambling legislation and betting duty in Denmark
Finland: (1.54 MB, pdf) VAT deduction of services related to a disposal of shares
France: (1.59 MB, pdf) First legislative proposals for 2012 include increased VAT rate and tax on financial transactions
Germany: (1.68 MB, pdf) ATLAS – Customs and VAT aspects of exports
Iceland: (PDF 1.56 MB) Electronically supplied services
Ireland: (1.54 MB, pdf) E-storage of purchase invoices and other documents
Luxembourg: (PDF 1.56 MB) VAT law adapts to technological progress
Malaysia: (1.57 MB, pdf) Customs Audits on the Rise
Malta: (1.59 MB, pdf) Transfer of a going concern – extension of VAT relief
Mexico: (1.58 MB, pdf) Should food and food supplements be subject to the same VAT treatment?
Norway: (1.59 MB, pdf) Foreign carriers are obliged to register for VAT in Norway
Poland: (1.53 MB, pdf) Receipt confirmation of correcting invoice still needed
Portugal: (1.54 MB, pdf) VAT transfer pricing rules in Portugal
Romania: (1.59 MB, pdf) Are demolished buildings used for taxable transactions?
Spain: (1.56 MB, pdf) Is the special tax for hydrocarbon retail trade healthy?
Thailand: (1.55 MB, pdf) VAT refunds in Thailand: potentially the 'stick' rather than the carrot
UK: (1.55 MB, pdf) Where do I belong? The 'place of belonging' of the recipient of a supply can in some cases determine the place of supply )
US: (1.55 MB, pdf) Sales tax treatment of deal-of-the-day instruments