This course considers global consumption tax regimes, with a significant focus on Value Added Taxation (VAT) in the European Union. The course will not be limited to the EU VAT system, as important variations outside the EU will also be considered. The Canadian and New Zealand GSTs as well as the Israeli and Brazilian VATs will provide important contrasts. The Japanese consumption tax, an annual non-invoice VAT will also be considered. This course is not offered in 2012-2013

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.