Bach, Stefan; Hubbert, Markus; Müller, Walter - In: Vierteljahrshefte zur Wirtschaftsforschung 69 (2000) 4, pp. 657-678
transfer pricing. In the long run, this can lead to a severe revenue shortfall. Turnover Taxation/VAT raise problems if foreign … suppliers sell electronic products or services to final consumers online. VAT should be charged in the country where the …