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-

2. 8d14Sw-8gUYUZ-9v7ur3-8d16oC-78FKrp-827UHV-8cWZXP-8acGAg-8gUWBg-
8x3dBN-8gQgry-8foKwF
Cape town 2
https://www.flickr.com/photos/jitbag/4818384637/in/photolist-8kMtTc-8cZCb9-
9v7ur3-8d16oC-78FKrp-827UHV-8cWZXP-8acGAg-8kLCfM-8kMuGr-8gUWBg-
8x3dBN-8gQgry-8foKwF-8iiz4M-8iif2Z-8aeqMK-7xYcsK-8nhQUw-8d1LVL-7t6MgQ-
9rSQ95-5geMxL-aqpkm1-7xYeU8-8kLQai-8iibxF-87F5HC-7xY2PP-7y2R1L-7xYjFi-
apmmij-8immQ7-8ig49q-8imLgC-9v4qo8-8dM5iX-8a2mfo-apiTqn-apmfjA-8cf82D-
8kMsGn-8kQx5U-8kQKTj-8bgyWz-8bywPM-8j4N66-8gQ7n5-4qwpio-7YgSdJ
cape town 3
https://www.flickr.com/photos/merajchhaya/4717152308/in/photolist-8bQD3d-
88WCdz-8914vL-8bF2Ep-8nhR3d-8x1dn4-8wNRev-88WUt4-8cXk4H-8gXzFb-
8oSsqF-82aZcW-8gaZgu-8fgZ5e-8kM7DT-8kQzuo-8gXvRQ-89GMJG-827QXx-8iuo8t-
8d14Sw-7dvY7v-8gUYUZ-8kMtTc-8cZCb9-9v7ur3-8d16oC-78FKrp-827UHV-
8cWZXP-8acGAg-8kLCfM-8kMuGr-8gUWBg-8x3dBN-8gQgry-8foKwF-8iiz4M-8iif2Z-
8aeqMK-7xYcsK-8nhQUw-8d1LVL-7t6MgQ-9rSQ95-5geMxL-aqpkm1-7xYeU8-
8kLQai-8iibxF
vuvuzela stadium
https://www.flickr.com/photos/crystiancruz/4743790207/in/photolist-89fiKf-
89fiSj-89fiVy-8borMr-8ecayk-8iYnos-7qWdCf-83mAPK-8BvNLd-7pgjWd-8iDDoq-
8g4wUd-7Sy8Vg-bTaT6Z-8dpyye-89c5a8-89bT8F-89fi71-89fi39-8an7tq-8brPw1-
8amq3n-8apxCd-8brfco-8bqRys-8brc3J-8bre7G-8br6Yw-8bnuS4-8bnSCt-8brh19-
8br8vu-8bri8q-8brkQU-8brndw-8bobyc-8brosd-8boadn-8brpQd-8brjsw-8c7TGP-
7Zh2wc-89q4X6-89HkXJ-88jjMX-8iDzWo-8h9vKk-7jKHxL-7yoPaN-84SbF8
South Korea – what is the name of Vat Boo-ga-ga-chi-se
http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT--GST-and-Sales-Tax-
Guide---XMLQS?preview&XmlUrl=/ec1mages/taxguides/VAT-2014/VAT-KR.xml
they’ve covered every base - http://www.telegraph.co.uk/sport/football/world-
cup/10851828/World-Cup-2014-South-Korea-have-covered-every-base-during-
preparations-for-Brazil-there-can-be-no-excuses.html
http://www.ey.com/GL/en/Services/Tax/Worldwide-VAT--GST-and-Sales-Tax-
Guide---XMLQS?preview&XmlUrl=/ec1mages/taxguides/VAT-2014/VAT-ES.xml
Pakistan – ball
Brazil – beer & soda
-Stadium - photo credit: <a
href="http://www.flickr.com/photos/caochopp/9095073768/">Digo_Souza</a>

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#

4. Coke bottles
https://www.flickr.com/photos/jeepersmedia/14068474972/in/set-
72157644028209700/
brazil beer
https://www.flickr.com/photos/viajor/13728107503/in/photolist-mV795F-
e4Lmdi-9RGoua-fPqfc-db5KRU-db6aWT-arN76e-dT82eC-dWYcbF-eWPZpZ-
aw6wQP-ecUKE7-cACxcN-dobT2N-fQvcJv-fPYVrc-bNnuDP-8RUZ9H-exSmKZ-
dChbAT-bjVtH2-hSEj9s-dYKBkF-9SSA5p-dbMokA-dZrHHf-a7UYE6-bcBh6r-nry62T-
dnzHPm-6ctZvY-8bCrSi-eAsa2X-nd88q5-dXzErL-6ke34j-kpzzJw-5rNXau-dsM92h-
4z7iAR-9nxcbz-6ScQcQ-tVjWN-gHKdE-7wheGD-6RNBmx-hLYxbC-dstN6u-fwoTKx-
6ADBnm
Jaffa cakes
https://www.flickr.com/photos/eldriva/8099772539/in/photolist-dkKsbF-
dD5o8t-5ywjuM-5JNeSD-xMHDw-31x1F-4GaSmw-4zoNVt-bvJXZ-bvJYo-trxNx-
ybi7t-kA7z2-dv6Fo4-9pJcFK-ybi7q-ybi7n-dv6FmD-cw1mJ-bfcxi4-awkCLM-8A4ShP-
b7cEMp-8Tz9Gt-8SVZwa-53MwDQ-nESogJ-6He56Z-nJGsdK-nqqKbB-cFDimY-
5yACiA-aWoaCx-cAueEE-7AjDNq-5VxYQq-dv6Fkn-fneuET-dqiFyL-azra9u-5ZLQ2y-
66o2gJ-a7f9Hc-q9ntH-oXku1-eV5Bje-eV5BtF-6GAv6Q-Ar5nj-8K6VGG
Jlo
https://www.flickr.com/photos/anakley/7444365170
South Africa flag
https://www.flickr.com/photos/rykneethling/5537186042/in/photolist-9NpUu-
iaYkNw-9S419Q-8bhqVK-B937Z-37By2V-5jRhdM-4oNWFC-8baenB-8aGwmU-
3Q3EMh-8aDc9t-9riwuS-8d1m4h-7y2XP3-8bftFo-89JxFd-89FinH-oFpFS-8bkjmf-
8bkyTm-8bdvuC-8aDduR-4oJS4v-8bcdzD-4oNWhA-8d4PTU-8gM3zP-344E4q-
7ntR3J-8g4wxQ-8d1i1w-8gLTMF-8i2QqL-89q5mp-827UHV-8gLR4x-8gQ8i3-
8gQ82L-88oTtb-7AyZSp-8g1g5M-8ipjyA-8bV66V-7WKVXy-8bV4Yc-8dcQZa-
5avNtY-ffifP7-8i2vY1
South Korea
https://www.flickr.com/photos/80497449@N04/7382869166/in/photolist-
cfp8MG-c1DdA-4tgWPd-8rX3tY-hxXr3C-hxY1hm-hxYVmM-hxZ1Wz-hxYVAK-
hxX5xD-hxYYfc-hxYW9P-hxXmPh-hxYKTD-hxXues-hxY1Yb-hxYUat-hxX6dX-9Yv6M-
pSRt-8Q2sjV-9jgJXq-9fuDeB-boBWfE-jedwEK-4dK9Q7-agnZqU-5GpHgp-gGzz8n-
jeguXv-gGAeZi-9iNNvM-32Vy2-8rTXXv-8rX44q-mChws-8wZwNp-cKFPMh-
9zMH12-5FdmEr-j4fFQA-9bXxG7-5dX6gr-5FZanc-9bXyeq-8rTXYD-c3Z9bW-
c3ZcuL-c3Zaxs-c3Z4Qq (see entire collection)
earbuds

5. https://www.flickr.com/photos/withassociates/2988557541/in/photolist-
5XQck3-qeAcR-7T5M5i-6PQwfQ-bm8AN7-bhJdKH-7w5dfk-7w5dbe-7w5d8P-
7w937U-9peLtd-arQ9ML-4TmSQH-UBiD-c8b6Do-96dxWt-48Q2BC-SyC5T-8CBV6u-
5y693a-978Rac-eg5hzi-5QNgQm-4hibXZ-eA86M-9wwGAa-4snmRD-5vHpu2-
5apZg8-fHFqpm-UBhJ-8CkkPg-iYTnqK-63pkh7-99kGck-87jKaZ-UBtv-7L8cPG-
6wjQfz-aNpJZv-72fr6b-6i2AqD-a4D8Mm-6AeyDN-5HMg41-eUcaSy-6PSbtX-48KZii-
48KYFM-8rBGCo
grunge flags
brazil
https://www.flickr.com/photos/80497449@N04/7378104730/in/set-
72157630140817922
uk
https://www.flickr.com/photos/80497449@N04/7377899512/in/set-
72157630140817922
south Africa
https://www.flickr.com/photos/80497449@N04/7378191388/in/set-
72157630140817922
united states
https://www.flickr.com/photos/80497449@N04/7377884218/in/set-
72157630140817922
Pakistan
https://www.flickr.com/photos/80497449@N04/7378367012/in/set-
72157630140817922