We welcome you to the 2014 Global Automotive Tax Guide. This publication compiles tax aspects relating to the use of a car in 43 of the world's most relevant car markets. It provides unique oversight over aspects like custom duties upon importation, car registration duties, car taxation -- both from a direct and indirect tax perspective as well as company car taxation rules in those markets. The level of taxes and duties raised around the use of a car will eventually determine demand.
Therefore, the information provided in this guide by the Global Automotive Tax network of PwC is indispensable for strategy departments of OEMs and suppliers, fleet operators, HR departments and tax departments of multi-national companies with activities in these markets.
We hope that you find this guide and quick reference content useful and the information may serve as a tool in supporting your organizations' tax strategy.