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VAT/GST rate changes<br />
Canada<br />
Plans to <strong>in</strong>crease Newfoundland and<br />
Labrador’s HST rate have been canceled<br />
1 July <strong>2016</strong>: HST rate <strong>in</strong> New Brunswick<br />
will <strong>in</strong>crease to 15% (from 13%)<br />
Iceland<br />
1 January <strong>2016</strong>: passenger transportation for<br />
recreational purposes and services provided by<br />
travel agents and travel organizers are taxed at 11%<br />
(previously exempt)<br />
Ireland<br />
Reduced rate that generally applies to tourism and<br />
hospitality services has been reta<strong>in</strong>ed<br />
Norway<br />
1 January <strong>2016</strong>: reduced rate <strong>in</strong>creases to 10%<br />
(from 8%)<br />
1 January <strong>2016</strong>: zero rate applies to e-newspapers<br />
and e-journals (previously 25%)<br />
France<br />
Austria<br />
1 January 2015: additional reduced<br />
rate of 13% was <strong>in</strong>troduced<br />
Belgium<br />
1 September 2015: electricity for<br />
household use now subject to VAT at<br />
21% (previously 6%)<br />
Luxembourg<br />
1 August 2015: reduced rate (8%)<br />
applies to imports and <strong>in</strong>tra-EU<br />
acquisitions of collector’s items and<br />
antiques<br />
1 January <strong>2016</strong>: VAT on <strong>in</strong>timate<br />
fem<strong>in</strong><strong>in</strong>e hygiene products reduced<br />
to 5.5% (previously 20%)<br />
Chile<br />
January <strong>2016</strong>: VAT applies to sale of<br />
immovable property<br />
Tr<strong>in</strong>idad and Tobago<br />
1 February <strong>2016</strong>: rate reduced to<br />
12.5% (from 15%), postponed from<br />
1 January <strong>2016</strong><br />
16 <strong>Indirect</strong> <strong>Tax</strong> <strong>in</strong> <strong>2016</strong>
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