The law and policy of VAT tourist tax refund schemes : a comparative analysis
Year of publication: |
2022
|
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Authors: | Wang, Tingting ; Stewart, Miranda |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 14.2022, 2, p. 285-330
|
Subject: | Umsatzsteuer | Sales tax | Tourismus | Tourism | Steuervergünstigung | Tax incentive | Australien | Australia | China | EU-Staaten | EU countries | Welt | World |
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