TY  - BOOK
AU  - Xu,Yan
TI  - VAT in the digital era: unilateral and multilateral options for reform 
T2  - Oxford scholarship online
SN  - 9780191995057
AV  - K4573 .V3 2023
U1  - 343.055 23
PY  - 2023///
CY  - Oxford
PB  - Oxford University Press
KW  - Value-added tax
KW  - Law and legislation
KW  - Electronic commerce
KW  - Taxation
KW  - Internet industry
KW  - Double taxation
N1  - This edition also issued in print: 2023; Includes bibliographical references and index; Specialized
N2  - 'VAT in the Digital Era' brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies
ER  -