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Zero-rated supply : ウィキペディア英語版 | Zero-rated supply In economics, zero-rated supply refers to items that are taxable, but the rate of tax is nil on their input supplies. The term is applied to items that would normally be taxed under valued-added systems such as Europe's Value Added Tax (VAT) or Canada's Goods and Services Tax (GST). Examples of these items include: most exports, basic groceries, and prescription drugs. ==References==
* (Tax and Trade Law - Introduction to GST ) * (Zero Rated Supply (European VAT) ) * ()
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