Value-Added Tax (VAT) is called different names in countries around the world. For example, the acronym is GST in Canada, MOMS in Sweden, MwST in Germany, TVA in France, and BTW in the Netherlands. Essentially these acronyms all refer to the same thing--a consumer tax that is charged on many types of business transactions. Fortunately, most countries in Western Europe, Canada, and more recently Korea, have adopted legislation that allows U.S. businesses and individuals to recover VAT paid ...

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