Goods Exported From Brazil (Brazil)

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Commentary

4 Brazil

Goods – import and export procedures (Brazil)

Goods exported from Brazil (Brazil)

ICMS is not levied on supplies of exported goods provided the supplier has adequate evidence that the goods have left Brazil

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Tour operators margin scheme (Malta)

Administration (Belgium)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

GST on expenditure (Australia)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

VAT deregistration (Indonesia)

Appointing a fiscal representative (Mexico)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Time of supply – tax points (Australia)

Lithuania - VAT registration guide

Zero-rated supplies (Pakistan)

GST bad debt relief (Australia)

Appendix 52B: VAT exemptions (Turkey)

Greece - VAT submission guide

Austria - VAT registration guide

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Goods exported from Brazil (Brazil)

4 Brazil

Goods – import and export procedures (Brazil)

Goods exported from Brazil (Brazil)

Tour operators margin scheme (Malta)

Administration (Belgium)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

GST on expenditure (Australia)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

VAT deregistration (Indonesia)

Appointing a fiscal representative (Mexico)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Time of supply – tax points (Australia)

Lithuania - VAT registration guide

Zero-rated supplies (Pakistan)

GST bad debt relief (Australia)

Appendix 52B: VAT exemptions (Turkey)

Greece - VAT submission guide

Austria - VAT registration guide

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Goods exported from Brazil (Brazil)

4 Brazil

Goods – import and export procedures (Brazil)

Goods exported from Brazil (Brazil)

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POLICIES

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RESEARCH AND GUIDANCE

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