The companies which spread their business in other countries but are not resident of other countries may be able to apply for refund of value-added tax on business expenditure to the tax authorities of eligible countries. But the companies have to be properly registered for tax services in their home countries and must provide a certificate given by the home country tax authority. However, where VAT does not exist as a tax, for example in the USA, tax authority will accept a letter from another source (for US businesses - IRS).
Given below a detailed list of various country dealing in VAT refund. You can select the country in refund from which you are interested in and find the relevant informations.