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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

    Businesses that are established in one member state but which receive supplies in another member state may be able to reclaim VAT charged in the second state under the provisions of the Eighth VAT Directive (Directive 79/1072/EC). To do so, businesses have a value added tax identification number. A similar directive, the Thirteenth VAT ...

  4. 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.

  5. Why is VAT being added to private school fees?

    www.aol.com/why-vat-being-added-private...

    VAT is now being added to private school fees after new rules came into force on 1 January. The government plans to spend the money raised on more teachers for state schools in England.

  6. 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.

  7. What do people regret the most when they retire? [Video] - AOL

    www.aol.com/finance/people-regret-most-retire...

    Here’s how the math works. If you have the flexibility to delay benefits, the increase that you get by waiting is substantial. Pushing back tapping your benefits from your full retirement age ...

  8. Sign of the times: FSU’s Mike Norvell giving back $4.5 ...

    www.aol.com/sports/sign-times-fsu-mike-norvell...

    Florida State head coach Mike Norvell is giving back big time. Norvell is contributing $4.5 million of his salary this year to the university in a one-year restructured contract, sources tell ...

  9. Sponsor (commercial) - Wikipedia

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

    Technical sponsor is a sponsor which promotes organization of sporting events through the partial or full payment of goods and services (e.g., medical equipment, fitness, organization of transportation and lodging). Participating sponsor is a company, the sponsorship fee size of which usually does not exceed 10% of total raised funds..

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