The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks / Mariya Senyk.
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in...
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| Online Access: |
Full Text (via ProQuest) |
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| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Amsterdam, The Netherlands :
IBFD,
[2020]
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| Series: | Doctoral series ;
v. 53. |
| Subjects: |
Internet
Full Text (via ProQuest)Online
| Call Number: |
KJE7285 .S465 2020eb
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| KJE7285 .S465 2020eb | Available |