| http://www.w3.org/ns/prov#value | - nimise the costs associated with maintaining existing employment levels as well as assisting in attracting new inward investment.VAT on B2C on-line servicesThe application of the standard rate of VAT at 21% to business to consumer (so called B2C services) delivered on line results in a significant competitive disadvantage when compared to jurisdictions such as Luxembourg (15% standard rate and s
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