This article appeared in VAT Navigator, a country-by-country guide providing businesses and tax professionals with comprehensive coverage of global VAT laws and practices for 114 jurisdictions across the globe.

 

The Navigator covers GST and VAT laws dealing with 75 different topics to help manage certain elements of compliance and quickly access rates and thresholds. The VAT Navigator is part of Bloomberg BNA’s Premier International Tax Library.  It can be viewed on free trial by visiting www.bna.com/premtax.