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VAT in the digital era : unilateral and multilateral options for reform / edited by Yan Xu.
Series: Oxford scholarship online: Publisher: Oxford : Oxford University Press, 2023Edition: First edition.Description: 1 online resource : illustrations.Content type: text | still image Media type: computer Carrier type: online resourceISBN: 9780191995057.Subject(s): Value-added tax -- Law and legislation | Electronic commerce -- Taxation -- Law and legislation
| Internet industry -- Taxation -- Law and legislation | Double taxationAdditional Physical Form: Print version : 9780198888307DDC classification: 343.055 Summary: '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.
| Item type | Current library | Copy number | Status | |
|---|---|---|---|---|
| ebook | House of Lords Library - Palace Online access | 1 | Available |
This edition also issued in print: 2023.
Includes bibliographical references and index.
'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.
Specialized.
Description based on online resource and publisher information; title from PDF title page (viewed on December 14, 2023).