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This edition incudes a special feature on reforms to VAT/GST and other indirect tax regimes throughout the world, in addition to some detailed commentary on legislative changes, court decisions and policy determinations from Europe, the Americas, Asia Pacific and Africa.

Global Indirect Tax Brief, Issue 16 October 2009 ( 4339 KB )

KPMG’s international tax practice has been tracking the movements of corporate tax rates around the world since 1993.

Up until this year, the long term trends have been strong and consistent. Against a background of international tax competition, corporate taxes have been driven steadily down. Indirect taxes, though generally stable, have extended their reach into many areas of the modern economy, to become an increasingly important component of many governments revenues.

KPMG's Corporate and Indirect Tax Rate Survey 2009 ( 2609 KB )