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zero-rated supplies

См. также в других словарях:

  • zero-rated supply — A taxable supply on which value added tax (VAT) is charged at 0%. A person making zero rated supplies is able to recover all of the input tax which is attributable to the zero rated supplies but is not required to account for output tax on those… …   Law dictionary

  • Zero-rated supply — In economics, zero rated supply refers to items that are not charged a tax on their input supplies. The term is applied to items that would normally be taxed under valued added systems such as Europe s Value Added Tax (VAT) or Canada s Goods and… …   Wikipedia

  • zero-rated goods and services — Goods and services that are taxable for value added tax purposes but are currently subject to a tax rate of zero. These include: • certain food items; • sewerage and water services for non industrial users; • periodicals and books; • certain… …   Accounting dictionary

  • zero-rated goods and services — Goods and services that are taxable for value added tax purposes but are currently subject to a tax rate of zero. These include: • most food items, • sewerage and water services for non industrial users, • periodicals and books, • certain… …   Big dictionary of business and management

  • Goods and Services Tax - GST — A Canadian value added tax levied on most goods and services sold for domestic consumption. The tax is levied in order to provide revenue for the federal government. The Goods and Services Tax is paid by consumers, but it is levied and remitted… …   Investment dictionary

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Ad valorem tax — An ad valorem tax (Latin: according to value ) is a tax based on the value of real estate or personal property.An ad valorem tax is typically imposed at the time of a transaction (a sales tax or value added tax (VAT)), but it may be imposed on an …   Wikipedia

  • Goods and Services Tax (Canada) — The Canadian Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi level value added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST… …   Wikipedia

  • European Union Value Added Tax — The European Union Value Added Tax ( EU VAT ) is the system of value added tax ( VAT ) adopted by member states in the European Union Value Added Tax Area. The European Union itself does not collect the tax, but member states of the European… …   Wikipedia

  • Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs …   Wikipedia

  • tax liability — The amount in taxes a taxpayer to the government. Bloomberg Financial Dictionary Supplies may be standard rated, zero rated, reduced rate or exempt. This is their VAT liability. If supplies are neither zero rated nor exempt, they must be liable… …   Financial and business terms

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