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The origin and destination principles as alternative approaches towards VAT allocation analysis in the WTO, the OECD and the EU legal frameworks Mariya Senyk

By: Senyk, Mariya.
Material type: TextTextSeries: IBFD doctoral series ; 52.Publisher: Amsterdam IBFD 2020Description: XXII, 394 p. 25 cm.ISBN: 978-90-8722-617-6.Subject(s): COMERCIO INTERNACIONAL | IMPUESTO SOBRE EL VALOR AÑADIDO | FISCALIDAD INTERNACIONAL | TESIS DOCTORALESSummary: This book provides an insight into understanding of the origin and destination principles and their application in the internal market of the European Union.
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En la port.: Thesis submitted to Lund University, the School of Economics and Management in the subject Business Law in fulfiment of the requirement for the degree of Doctor of Laws. Degree awarded on 12 November 2018.

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Bibliografía.

This book provides an insight into understanding of the origin and destination principles and their application in the internal market of the European Union.

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