Transfer pricing under an origin-based VAT system
Year of publication: |
1997
|
---|---|
Authors: | Genser, Bernd |
Other Persons: | Schulze, Günther G. (contributor) |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 54.1997, 1, p. 51-67
|
Subject: | Umsatzsteuer | Sales tax | Ursprungsregeln | Rules of origin | Verrechnungspreis | Transfer pricing | Doppelbesteuerung | Double taxation | Theorie | Theory |
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