CVAT, VIVAT, and dual VAT : vertical "sharing" and interstate trade
Year of publication: |
2000
|
---|---|
Authors: | Bird, Richard M. ; Gendron, Pierre-Pascal |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 7.2000, 6, p. 753-761
|
Subject: | Umsatzsteuer | Sales tax | EU-Steuerrecht | EU tax law | Theorie | Theory | Bestimmungslandprinzip | Destination principle |
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