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Levying VAT in the EU Customs Union : Towards a Single Indirect Tax Area? The Ordeal of Indirect Tax Harmonisation
Terra, Ben - 2020
This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable...
Persistent link: https://www.econbiz.de/10012824686
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Regimes for taxing goods and services in a non-uniformity setting : policy implications for the ASEAN economic community
Euamporn Phijaisanit; Myles, Gareth - In: Southeast Asian journal of economics 7 (2019) 1, pp. 123-146
Persistent link: https://www.econbiz.de/10012813420
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Value-added tax in a borderless SA-BLNS region
Steenekamp, Tjaart Johannes - In: The South African journal of economics 75 (2007) 2, pp. 236-257
Persistent link: https://www.econbiz.de/10003507258
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Osobennosti nalogoobloženija vnešnetorgovych oparacij v uslovijach edinoj tamožennoj territorii Tamožennogo sojuza EVRAZĖS
Tararyškina, L. I. - In: Belorusskij ėkonomičeskij žurnal : ežekvartalʹnyj … (2011) 4, pp. 15-23
Persistent link: https://www.econbiz.de/10009521174
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Attitudes of Turkish firms toward European customs union: issues and policies
Kaynak, Erdener; Ciloglu, Ilyas - In: Journal of international marketing and marketing research 35 (2010) 2, pp. 55-66
Persistent link: https://www.econbiz.de/10003981056
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Turkish delight for some, cold Turkey for others? : the effects of the EU-Turkey Customs Union
Adam, Antonis; Moutos, Thomas - 2005
Following Turkey's application for EU membership in 1987, a Customs Union (CU) between Turkey and the EU, mainly covering trade in manufacturing goods and processed agricultural products, came into effect in 1995. In addition to a large agricultural sector, Turkey also specializes in the...
Persistent link: https://www.econbiz.de/10003221926
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Turkish delight for some, cold Turkey for others? : The effects of the EU-Turkey Customs Union
Adam, Antonis (contributor); Moutos, Thomas (contributor) - 2005
Following Turkey's application for EU membership in 1987, a Customs Union (CU) between Turkey and the EU, mainly covering trade in manufacturing goods and processed agricultural products, came into effect in 1995. In addition to a large agricultural sector, Turkey also specializes in the...
Persistent link: https://www.econbiz.de/10003201728
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Measuring the economic impact of an EU-GCC FTA
DeRosa, Dean A.; Kernohan, David - In: Journal of economic cooperation among Islamic countries 26 (2005) 1, pp. 107-192
Persistent link: https://www.econbiz.de/10002573821