VAT grouping from a European perspective / / Sebastian Pfeiffer.
In theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all comp...
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| Superior document: | IBFD Doctoral series ; Volume 34 |
|---|---|
| VerfasserIn: | |
| Place / Publishing House: | Amsterdam, The Netherlands : : IBFD,, [2015] 2015 |
| Year of Publication: | 2015 |
| Language: | English |
| Series: | Doctoral series ;
Volume 34. |
| Online Access: | |
| Physical Description: | 1 online resource (xiv, 336 pages) :; illustrations. |
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