1. Q: The world cup is happening in Brazil, what type of indirect tax system does Brazil
use?
A. VAT, including state and federal VAT
-The 2014 World Cup ball is being made in Pakistan. Unlike Brazil, Pakistan uses
what indirect tax system?
-Sales tax, with a standard rate of 17% for goods and 16% for services (0% on
exported goods)
-Standard VAT rate for Spain (2010) champions > 21%
-UK fans are known around the world – what do they pay for snacks?
http://www.pierce.co.uk/vat-is-no-laughing-matter-but-some-rules-are-a-joke/
-Brazil beer and soda tax - http://www.taxrates.com/blog/2014/05/21/brazil-
beer-soda-tax-hike-will-come-world-cup/
J Lo official song – will this be taxed on iTunes?
http://www.musictimes.com/articles/6173/20140516/pitbull-jennifer-lopez-
claudia-leitte-release-one-music-video-fifa.htm
https://www.youtube.com/watch?v=9W3sWiZ-iO8
http://www.avalara.com/learn/whitepapers/identification-taxability-of-digital-
products/
Albums
photo credit: <a
href="http://www.flickr.com/photos/45414965@N05/4802371240/">Lucas
Lopez</a> via <a href="http://photopin.com">photopin</a> <a
href="http://creativecommons.org/licenses/by-sa/2.0/">cc</a>
South Africa hosted the 2010 World Cup, which VAT rate is higher? South Africa or
Brazil?
SA – 14% standard http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT--
GST-and-Sales-Tax-Guide---XMLQS?preview&XmlUrl=/ec1mages/taxguides/VAT-
2014/VAT-ZA.xml
Brazil – 0% to 365% for luxury products (plus other rates, such as state)
http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT--GST-and-Sales-Tax-
Guide---XMLQS?preview&XmlUrl=/ec1mages/taxguides/VAT-2014/VAT-BR.xml
Cape town stadium
https://www.flickr.com/photos/warrenski/4300749826/in/photolist-88WCdz-
8nhR3d-8wNRev-89xrEE-8gUUYB-88Zu8C-7y3t65-8wyrDG-88WTEg-89H3kQ-
8bQLHE-8bQJLG-88WDEc-8bMCaX-8bjSaS-8nhR9m-8bQD3d-8914vL-8bF2Ep-
8x1dn4-88WUt4-8oSsqF-82aZcW-8fgZ5e-8kM7DT-8kQzuo-7dvY7v-8kMtTc-
8cZCb9-8kLCfM-8kMuGr-8cXk4H-8gXzFb-8gaZgu-8gXvRQ-89GMJG-827QXx-8iuo8t-
3. via <a href="http://photopin.com">photopin</a> <a
href="http://creativecommons.org/licenses/by-nd/2.0/">cc</a>
U.S. – J Lo
UK – flight tax
South Africa – (where the 2010 world cup was)
South Korea -
https://www.flickr.com/photos/turcain/9280570483/in/photolist-f96mgV-
f9kB9A-asmwBe-asptrS-asmMCa-c42izE-foPRjx-asoygw-6gu3EH-6ysFir-7bfNLH-
cFxsNd-asmd9k-7gGEpM-c41ZMW-cFxXzq-bzjLSh-c42sww-c43pSm-cKzB7A-
mU6MiM-gQmafF-n8aynw-cKziUm-n8aqDz-csvUf5-e81mt8-d9bWvf-nbKJ7W-
n5F8HQ-mVH4os-fNAhcC-d9csD7-d9bW6m-d9cAKj-gQmbYb-gQkUDL-n8bd8n-
gmQuSP-gQm2wW-nbMi69-nbJX1p-nbK836-naQznQ-e86UbA-fNAndf-gmRm7P-
gQm3QM-n5EMk5-n87yQ2
General
Coin https://www.flickr.com/photos/upeters/13132587103/in/photolist-
m1tWBz-m1thWX-m9GajY-m9G4c7-iiGvaP-mbSFDH-bYYcAh-bYXw7E-jQA1mg-
iiFJLm-bYWE3u-bYYfiN-bYXtLG-bYYecQ-bYXvkY-bYXsXf-bYYeK7-bYXqq9-bYXpCS-
bYYdwY-bYXAuW-bYXsaC-bYYbGC-bYXzQG-bYXBdN-bYXz9m-bYXuzG-bYXymS-
bYXrho-bYXwUj-bYXX7S-bYYd5C-bYYagy-bYXcRf-bYXWRh-bYXoPN-bYY2Rb-
bYXnHL-bYXm2q-bYXKrs-bYXaoC-bYX7GG-bYXHZU-bYXnhs-bYY4cm-bYXeA7-
bYXHzf-bYY8wf-bYX5W3-bYWEHs
Champion positions
https://www.flickr.com/photos/calciostreaming/14195028425/in/photolist-
nCnepp-hNYBqi-nrbrjF-nteChB-nijjWm-nxKYuj-nCNzpW-nCZs9Z-nCnQ6q-i8ocjq-
jPpPBp-eRGvh5-eRGCyG-k6xoDY-8bZvan-aiXNFh-dj6aEf-k6uTHr-kAEHMZ-djdSPr-
djdern-djdHZf-djdHGV-djdA3q-djdEWH-djdrB6-djdi5C-djdbAJ-djdnHy-djdm3e-
djdEqN-djdM4g-djdQoP-djdzH4-djds4u-djduvJ-djdTXJ-djdPyf-djdyZJ-djdfpT-
djdB1S-djdMjw-djdsND-djdSSU-djdePE-djdwRC-djdfSA-djdvNQ-djdtkS-djdC4N
Brazil jersey
https://www.flickr.com/photos/antoniothomas/4718881819/in/photolist-
8bZvan-aiXNFh-dj6aEf-k6uTHr-kAEHMZ-djdSPr-djdern-djdHZf-djdHGV-djdA3q-
djdEWH-djdrB6-djdi5C-djdbAJ-djdnHy-djdm3e-djdEqN-djdM4g-djdQoP-djdzH4-
djds4u-djduvJ-djdTXJ-djdPyf-djdyZJ-djdfpT-djdB1S-djdMjw-djdsND-djdSSU-djdePE-
djdwRC-djdfSA-djdvNQ-djdtkS-djdC4N-djdcgF-djdqhZ-djdivR-djdngF-djdTE2-
nrbBtj-nzP8S7-nijabu-kmxVUH-kmx5cP-kz34ep-kmx63M-mzxeh6-mzxFkg#