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The single European market, NAFTA, and other trade agreements are making international trade easier and more common. Companies and accountants are therefore required to be increasingly familiar with the sales tax regimes of a wide range of trading nations. This study provides an overview of Value Added Tax and similar sales taxes in 60 major trading nations of the world. Each country is covered in a separate chapter, following the format: who is taxable?; what is taxable?; place of supply; basis of taxation; tax rates; exemptions; credit/refund for input tax; administrative obligations; and special tax regimes.