Export Glossary Definition (English)
Value-added tax Defined
The following is in context to Export, because it's common for a single word to have multiple meanings you will find additional research links near the bottom of the page.
"A tax assessed on the increased value of goods as they pass from the raw material stage through the production process to final consumption. The tax on processors or merchants is levied on the amount by which they increase the value of items they purchase."
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Additional Value-added tax Definition Starting Points
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Expert Dictionary: Value-added tax
