The 2017 edition of the European Automobile Manufacturers' Association's Tax Guide provides an overview of taxes on motor vehicles in Europe, including VAT, sales tax, registration tax, annual circulation tax, road tax, and fuel tax. The guide covers 28 member states of the European Union, as well as EFTA countries such as Iceland, Norway, and Switzerland. It has been extended to include countries such as Brazil, China, India, Japan, Russia, South Korea, Turkey, and the United States. The guide is compiled with the help of national associations of motor vehicle manufacturers in all these countries.