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VAT's next half century towards a single - rate system ? Jeffrey Owens, Piet Battiau, Alain Charlet

By: Owens, Jeffrey.
Contributor(s): Battiau, Piet | Charlet, Alain.
Material type: ArticleArticlePublisher: 2011Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | RECAUDACION | UNION EUROPEA In: L'Observateur de l'OCDE p. 20-24
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Accesible en línea a través de la Biblioteca del Instituto de Estudios Fiscales.

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