Tax handling in different jurisdictions

Just a skeleton of a document so far but need somewhere to document & discuss.

Sales Tax

USA + other - lots to fill in here

Wkikpedia has a lot of info though not all accurate and many VAT rates are wrong/missing.

B2B priced exclusive of VAT.
In UK & MT (and in most EU I would guess) retailers who advertise prices inclusive of VAT calculate VAT deduction based on gross price.
Cross-border B2B 'intra-EU supply' between VAT registered entities subject to 'reverse charge'.
Small entities may be VAT exempt. Annual turnover requirements for this depend on local laws.
Place VAT is charged for intra-EU supply to non-VAT registered entities may depend on turnover of supplier.
Place of supply also depends on who transports the goods.
Standard VAT rate at least 15%. Countries may also have 1 or 2 lower rates which must be at least 5%. Certain goods and services can be exempt. Example in Malta: dive shops sell most equipment and all services at 18%, with some course manuals at 5% (though if sold in a pack with non-book items then all at 18%), diving regulators are classed as exempt (weird) and hotel accommodation is at 7% (correct 15/3/14).

Malta VAT department has some decision trees which demonstrate how complex cross-border supply really is.