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International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines Karoline Spies

By: Spies, Karoline.
Material type: ArticleArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | SINGAPUR | ESTABLECIMIENTO PERMANENTE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Asia - Pacific Tax Bulletin Vol. 25, nº 3, april 2019, 42 p.
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