Implementing subnational value added taxes on internal trade : the compensating VAT (CVAT)
Charles E. Mclure
| Year of publication: |
2000
|
|---|---|
| Authors: | McLure, Charles E. |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 7.2000, 6, p. 723-740
|
| Subject: | Umsatzsteuer | Sales tax | Interregionaler Handel | Inter-regional trade | Ländersteuer | State tax | Theorie | Theory | Bestimmungslandprinzip | Destination principle |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: International tax and public finance |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001538075