Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

This publication brings together and updates the background documents from the first  three global ITD conferences, so that they retain their place as invaluable reference  documents for those with a professional interest in taxation.

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Each provides an overview of the main issues that all who work on these tax topics should be aware of, and a primer for those who are coming new to these topics, having worked on other tax issues beforehand. They provide an aide memoire of questions  and  possible  solutions  that  can  be  adapted  and  related  to  the  specific  situation  of different countries.

The original conference background papers and the updated versions which appear in  this book are the result of the combined efforts of many staff  in  the international  organisations who work on these issues, and of the ITD secretariat. The views expressed in this publication,  however,  should  not  be  taken  to  represent  the  policy  positions  of  the  institutions which contribute to the ITD initiative.