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Supply Management Handbook

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From benchmarking data to practical tools to study materials, find the information you need right here.

Glossary of Key Supply Management Terms TERM OF THE DAY:

VALUE-ADDED TAX

Tax based on the value added at each stage of a product’s production or distribution; differs from a sales tax by being noncumulative; often refunded upon exportation of a good; may also be applied to services (then often referred to as a goods and services tax [GST]). Used in 135 countries including the European Union, Canada, China, and India.