Harmonizing taxation of interstate trade under a sub-national VAT - lessons from international experience

Journal
International VAT Monitor 2002 (Volume 13), No. 3
In order to understand the problems of introducing a harmonized VAT in a federation, case studies of the structure of VAT in Brazil, Canada and India are presented. Illustration of the case of the EU, drawing up the harmonized federal features of EU member states and deriving lessons from these case studies in order to recommend a suitable structure for a sub-national VAT in India.