Taxation of Agriculture in selected countries. Study of The United States, Canada, Australia, Germany, United Kingdom, Ireland, France, Switzerland and Italy with relevance to the WTO

Abstract

This report looks at the special measures for agriculture within the field of taxation and social security. Chapter 1 and 2 deal with general overview of taxes and taxation principles. Chapter 3 give more detailed information of the tax system in the selected countries, US, Canada, Australia, Germany, UK, France, Ireland, Italy and Switzerland. Chapter four deals with notifications to the Committee on Agriculture in the World Trade Organisation (WTO) concerning tax measures. In chapter 5 we have tried to systematize the different tax schemes in the selected countries.

Taxation of Agriculture in selected countries. Study of The United States, Canada, Australia, Germany, United Kingdom, Ireland, France, Switzerland and Italy with relevance to the WTO