Frescurato, D.
HOT and VIDA one registration takes it all? / by Daniele Frecurato and Stoycho Dulevski
This article contrasts the European Commission's proposal for establishing an EU head office tax system for micro, small, and medium-sized enterprises with previous EU endeavours in the realm of VAT regulation.
ViDA (UNIÓN EUROPEA)
HOT (UNIÓN EUROPEA)
UNION EUROPEA
Dulevski, Stoycho
Tax Notes International 1048-3306 v. 113, n. 10, March 4 2024, p. 1247-1258
HOT and VIDA one registration takes it all? / by Daniele Frecurato and Stoycho Dulevski
This article contrasts the European Commission's proposal for establishing an EU head office tax system for micro, small, and medium-sized enterprises with previous EU endeavours in the realm of VAT regulation.
ViDA (UNIÓN EUROPEA)
HOT (UNIÓN EUROPEA)
UNION EUROPEA
Dulevski, Stoycho
Tax Notes International 1048-3306 v. 113, n. 10, March 4 2024, p. 1247-1258