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Here is a downloaded version from Ernst and Young for global indirect taxation summary and comparison.
As Malaysia is going to abolish Goods and Services Tax, it has to find an alternative indirect tax mechanism to replace for it.
Currently the global indirect tax mechanism as below:
- Goods and Services Tax (GST)
- Value Added Tax (VAT)
- Sales Tax
- Consumption Tax (CT)
If you wish to learn more on the global indirect taxation, feel free to download a copy. It is also available from Ernst and Young site.