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Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

in Michael Lang, (ed), Value added tax and direct taxation - similarities and differences, IBFD

Link to the book

Working paper

WP 09/06, Rita de la Feria, Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs. Direct Taxation

Author/s

Rita de la Feria