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The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks /
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2020]
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| Colección: | Doctoral series ;
v. 53. |
| Temas: | |
| Acceso en línea: | Texto completo |