On the European Union VAT proposals : the superiority of origin over destination taxation
Year of publication: |
1995
|
---|---|
Authors: | Lockwood, Ben |
Other Persons: | De Meza, David E. (contributor) ; Myles, Gareth D. (contributor) |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 16.1995, 1, p. 1-17
|
Subject: | Umsatzsteuer | Sales tax | Ursprungsregeln | Rules of origin | EU-Staaten | EU countries |
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