How are tax rates generally determined?

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How are tax rates generally determined?

VAT/GST rates are different in each country and are also different per type of good or service. Therefore, the VAT/GST applicable must always be determined on a case-by-case basis. Please refer to this website for an overview of the VAT rates applicable in the EU.


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Bertjan Janzen
Tax Partner
PwC
Tim Kok
Senior Manager Indirect Taxes
PwC
Ad van Doesum
VAT Adviser / Professor
PwC / Universiteit Maastricht
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