Secretariat TPR |
WT/TPR/S/315/REV.1 |
S-I§22 |
Chile |
2015 |
Measures |
Internal taxes |
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Relevant information
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The changes introduced by the tax reform cover six areas: (i) changes to income taxation; (ii) taxation of the real estate market; (iii) stamp duties; (iv) environmental taxes; (v) corrective taxes (tobacco, alcoholic beverages and non alcoholic beverages containing added sugar); and (vi) measures to control tax evasion and avoidance. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/315/REV.1 |
S-I§26 |
Chile |
2015 |
Measures |
Internal taxes |
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Relevant information
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The reform introduces two types of environmental levies. Firstly, a tax is imposed on fixed source carbon dioxide (CO2) emissions, of US$5 per tonne, and on particulate material (PM), nitrogen oxide (NOX) and sulphur dioxide (SO2) emissions, for which the rate is calculated according to the social cost of the pollution, based on the different dispersion capacities of the pollutants and the size of the population exposed. Secondly, new light and medium sized motor vehicles are taxed in proportion to the environmental damage that the vehicle in question causes during its useful life, based on their NOX emissions, their urban yield and their sale price. (...)
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Keywords
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Emissions
Pollution
Environment
Climate
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Secretariat TPR |
WT/TPR/S/331/REV.1 |
S-III§47 |
Türkiye |
2016 |
Measures |
Internal taxes |
Energy |
Relevant information
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Since 2011, SCT (Special Consumption Tax) rates on most petroleum products have been increased, except for fuel oils, liquefied natural gas (LNG) not used as fuel oil in motor vehicles, and a few zero-rated items. Additionally, the SCT now also applies to (...) certain blended biodiesels (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/331/REV.1 |
S-Table-III.10 |
Türkiye |
2016 |
Measures |
Internal taxes |
Energy |
Relevant information
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Table 3.10 SCT (Special Consumption Tax) as applied to petroleum products, 2015
Product description Tax rate TL
Auto and fuel biodiesel 1.1209/litre
(...) certain blended biodiesel 2.2985/kg
Certain blended biodiesel 1.3007/kg
(...)
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Keywords
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Government TPR |
WT/TPR/G/332 |
G-II§18 |
Maldives |
2016 |
Measures |
Internal taxes |
Services |
Relevant information
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The government introduced a green tax of US$6 per bed-night from each arriving tourist, staying in tourist establishments, excluding guest houses. The Green tax collection was commenced from 1 November 2015, and is meant to be utilized for environmental protection, conservation and waste management.
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Keywords
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Environment
Conservation
Waste
Green
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Secretariat TPR |
WT/TPR/S/332/REV.1 |
S-I§10 |
Maldives |
2016 |
Measures |
Internal taxes |
Services |
Relevant information
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(...) Planned revenue raising measures included a tourism "green tax"; (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/332/REV.1 |
S-Table-III.4 |
Maldives |
2016 |
Measures |
Internal taxes |
Services |
Relevant information
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Table 3.4 Structure of tax revenue, 2009-14
(Rf million and %)
2009 2010 2011 2012 2013 2014
Tourism (bed/green) tax 19.5 20.4 15.3 11.7 9.7 7.8
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/332/REV.1 |
S-III§79 |
Maldives |
2016 |
Measures |
Internal taxes |
Services |
Relevant information
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The tourism bed tax expired in January 2014, in accordance with provisions of the GST (Goods and services tax) Act. It was reinstated briefly between April and November 2014 at the rate of US$8 per night bed (section 4.5.2). As of November 2015, it was replaced with a green tax levied at the rate of US$6 per bed night, payable in US dollars. The green tax applies to tourist resorts, tourist hotels and tourist vessels (including foreign vessels) registered with the Ministry of Tourism. Foreign tourist vessels are liable for the duration of stay of the vessel. Maldivians and resident permit holders staying at these establishments are not required to pay the tax. The intended purpose of the green tax is for the management of waste from local resorts and other islands. With its specific rate, the tax is likely to have a disproportionate effect on small and medium businesses compared to larger facilities. The authorities indicated that the tax does not apply to guest houses.
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Keywords
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Secretariat TPR |
WT/TPR/S/332/REV.1 |
S-IV§49 |
Maldives |
2016 |
Sectors |
Internal taxes |
Services |
Relevant information
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(...) During the review period, tourism tax policy has undergone some changes in an effort to better align taxes with industry realities. Currently, the Government collects six different taxes from tourism and tourism‐related activities: (...) the Bed-Night Tax at US$8 (previously US$6) per accommodation bed per night that was scheduled to cease at the end of 2013 but was extended until 31 December 2014 and replaced by a green tax as of November 2015; (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/334/REV.1 |
S-Summary§7 |
Ukraine |
2016 |
Measures |
Internal taxes |
Energy |
Relevant information
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Excise taxes are levied on beer, wine and spirits; tobacco and tobacco products; petroleum products, denatured alcohol, and biodiesel; motor vehicles; and electricity. (...)
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Keywords
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