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  2. Missing trader fraud - Wikipedia

    en.wikipedia.org/wiki/Missing_trader_fraud

    Trader C paid €240,000 in VAT to Trader B and charged no tax on its sale abroad, so they reclaim €240,000 from Slovenia's VAT collection agency. Trader A vanishes without handing over the €220,000 in VAT. When the last business in the chain collects the reclaimed VAT, all the conspirators can vanish with the €220,000.

  3. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    For this reason, a VAT is neutral with respect to the number of passages that there are between the producer and the final consumer. A VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final ...

  4. Tax-free shopping - Wikipedia

    en.wikipedia.org/wiki/Tax-free_shopping

    Often in Europe, the ticket price includes VAT, this is less often the case in the US. As an example, if the VAT rate on a product is 20% and the ticket price is displayed as €100, including VAT, the VAT will be €16.67 (83.33 + 20% VAT = €100.).A handling fee may be charged by and can vary between service providers.

  5. Value added tax (Switzerland) - Wikipedia

    en.wikipedia.org/wiki/Value_added_tax_(Switzerland)

    Value added tax is structured as an all-phase tax with input tax deduction. If a taxable person provides a service to another taxable person, the former must pay the VAT on the service; the recipient can reclaim the tax paid as input tax from the Federal Tax Administration (FTA), but must also pay tax on his services to his customer.

  6. Canada announces new border rules following Trump tariff threat

    www.aol.com/news/canada-announces-border-rules...

    Canada has promised to implement a set of sweeping new security measures along the country's US border, including strengthened surveillance and a joint "strike force" to target transnational ...

  7. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    VAT is generally charged at the border, at the same time as customs duty and uses the price determined by customs. [24] However, as a result of EU administrative VAT relief, an exception called Low Value Consignment Relief is allowed on low-value shipments. VAT paid on importation is treated as input VAT in the same way as domestic purchases.

  8. Trump says US subsidies to Canada make ‘no sense ... - AOL

    www.aol.com/trump-says-us-subsidies-canada...

    President-elect Trump continued trolling of Canada early Wednesday by slamming U.S. subsidies and again claiming that Canadians supposedly want to become the 51st U.S. state.

  9. Customs declaration - Wikipedia

    en.wikipedia.org/wiki/Customs_declaration

    Customs declaration managed by the Canada Border Services Agency: Each Canadian resident returning to Canada can have a personal exception on goods and gifts purchased or received in another country. Personal exceptions are based on the length of the absence from the country. 24 hours, 48 hours, or 7 days.