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  2. 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.

  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. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code.

  5. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax.

  6. 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.

  7. Fiscal sponsorship - Wikipedia

    en.wikipedia.org/wiki/Fiscal_sponsorship

    Fiscal sponsorship can enable projects to share a common administrative platform with a larger organization, thus increasing efficiency. In addition to legal status, sponsors can provide payroll, employee benefits, office space, publicity, fundraising assistance, and training services, sparing projects the necessity of developing these resources and allowing them to focus on programmatic ...

  8. Student Sponsorship Programme South Africa - Wikipedia

    en.wikipedia.org/wiki/Student_Sponsorship...

    Student Sponsorship Programme South Africa (SSP SA) is a non-profit trust based in Johannesburg, South Africa that enables academically distinguished, economically disadvantaged students to excel at some of the top private and public high schools in the Gauteng and Eastern Cape provinces. The SSP process begins by recruiting exceptional ...

  9. Sponsor (commercial) - Wikipedia

    en.wikipedia.org/wiki/Sponsor_(commercial)

    Proponents of sponsorship would, however, point to its unique position in the marketing mix. A sponsorship program can include all other marketing elements including advertising, promotions, merchandise, hospitality, PR and social media. This allows sponsorship to be used to address a much wider range of business objectives.