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Previous	OP 323-A/2008/3-3 Fifth protocol to the Canada - United States Tax Treaty	OP 323-A/2008/3-4 Sometimes even nothing can be taxable in South Africa	OP 323-A/2008/3-5 Rationalizating EU taxation of commercial motor fuel : harmonized rates versus apportionment	OP 323-A/2008/4-1 Managing VAT in a borderless world of global trade : VAT trends in the European Union	OP 323-A/2008/4-2 Combating large - scale tax evasion	OP 323-A/2008/4-3 Comparing the general anti - avoidance rule of income tax law with the civil law doctrine of abuse of law	OP 323-A/2008/5-1 Morgan Stanley	Next

Resumen. Conclusión. Anexo.

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Biblioteca del Instituto de Estudios Fiscales

Managing VAT in a borderless world of global trade : VAT trends in the European Union lessons for the Asia - Pacific Countries Christophe Grandcolas