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Designing and implementing a destination-based corporate tax
Devereux, Michael P.; Feria, Rita de la - 2014
Persistent link: https://www.econbiz.de/10010358284
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VAT – Unjust Enrichment
Devereux, Michael; de la Feria, Rita - 2008
Persistent link: https://www.econbiz.de/10011425335
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Designing and implementing a destination-based corporate tax
Devereux, Michael; de la Feria, Rita - 2014
The current international tax system based upon the principles of source and residence is no longer suited to a globalised world economy, and the fundamentals of the international tax system need to be re-examined. An R+F based cash-flow tax based on the principle of destination has been...
Persistent link: https://www.econbiz.de/10011426521
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Designing and Implementing a Destination-Based Corporate Tax
Devereux, Michael; Feria, Rita de la - Saïd Business School, Oxford University - 2014
The current international tax system based upon the principles of source and residence is no longer suited to a globalised world economy, and the fundamentals of the international tax system need to be re-examined. An R+F based cash-flow tax based on the principle of destination has been...
Persistent link: https://www.econbiz.de/10011186215
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The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Feria, Rita de la - 2008
Persistent link: https://www.econbiz.de/10003846741
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Place where the supply/activity is effectively carried out as an allocation rule : VAT vs. direct taxation
Feria, Rita de la - 2009
Persistent link: https://www.econbiz.de/10003847015
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VAT and the EC internal market : the shortcomings of harmonisation
Feria, Rita de la - 2009
Persistent link: https://www.econbiz.de/10003943629
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Blueprint for reform of VAT rates in Europe
Feria, Rita de la - 2014
Persistent link: https://www.econbiz.de/10010433321
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EU VAT rate structure : towards unilateral convergence?
Feria, Rita de la - 2013
Persistent link: https://www.econbiz.de/10009775676
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Reverberation of legal principles : further thoughts on the development of an EU principle of prohibition of abuse of law
Feria, Rita de la - 2010
Persistent link: https://www.econbiz.de/10008822097