Worldwide VAT, GST and sales tax guide 2017

The book’s organization is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize indirect tax systems in 122 jurisdictions. The Gulf Cooperation Council, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates chapters are new to the guide this year. All of the content is current on 1 January 2017 with more recent additions noted.

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Each chapter begins with contact information for the key people in that jurisdiction’s EY offices. We then answer the basic questions practitioners ask about indirect tax systems:

• At a glance, what are the basic features of the major indirect tax in this jurisdiction? • What is the scope, and who is taxable?

• What are the rates, and how has the country defined the time of supply?

• When can taxpayers recover VAT they’ve paid on inputs?

• What are the rules on filing, payment and penalties?

Each represents thousands of hours of tax research, and the entire suite is available free online along with timely Global Tax Alerts and other great publications on or in our EY Global Tax Guides app for tablets.