, and in the Eurozone, Canada, and Australia over the post-WWII period. Overall, our evidence does not provide much support …

practice in the European Union and Canada regarding subsidies and VAT (in Canada, the goods and services tax). Subsidies are … of VAT principles, reviewing the statutory provisions and administrative practices in the European Union and Canada, and …

Internet directly from suppliers located outside Canada just as easily as from domestic vendors. While this is useful for … Netflix and Spotify, are not obligated to collect and remit sales tax if they are not “carrying on business” in Canada … for consumption within Canada regardless of where the company is located, in compliance with International VAT …

Australia, which in 2000 introduced a Goods and Services Tax (GST) with a ‘reduced input tax credit’ system. This paper compares … the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is to ascertain …