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Opting for opting - in ? an evaluation of the European Commission's proposal for reforming VAT on financial services Rita de la Feria and Ben Lockwood

By: La Feria, Rita de.
Contributor(s): Lockwood, Ben.
Material type: ArticleArticlePublisher: 2010Subject(s): SERVICIOS FINANCIEROS | IMPUESTO SOBRE EL VALOR AÑADIDO | UNION EUROPEA In: Fiscal Studies v. 31, n. 2, June 2010, p. 171-202
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