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CONTENTS
INTRODUCTION
Page
1
I. SUMMARY OF THE BILLS ....
2
II. DESCRIPTION OF S. 353: EDUCATIONAL SAVINGS BONDS ........
4
III. DESCRIPTION OF S. 442: VALUE ADDED Tax.
6
A. Description of Tax Provisions ......
B. Allocation of Revenues from Value Added Tax
C. Analysis of Specific Issues
1. Definitions of taxable transactions and
taxable persons ............
2. Invoice requirement/credit mechanism
3. Zero-rated items and exemption from the
VAT ......
4. Treatment of real property
5. Determination of the location of goods
and services......
6. Treatment of insurance and other finan-
cial services .....
7. Administrative provisions
IV. DESCRIPTION OF S. 659, S. 838, AND S. 849: ESTATE TAX
INCLUSION RELATED TO VALUATION FREEZES
32
V. DESCRIPTION OF S. 800: MORATORIUM ON CERTAIN STATE
Tax Laws
34