VAT grouping from a European perspective /

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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Bibliographic Details
Main Author: Pfeiffer, Sebastian (Author)
Format: Electronic eBook
Language:English
Published: Amsterdam, The Netherlands : IBFD, [2015]
Series:Doctoral series ; Volume 34.
Subjects:
Online Access:Click to View
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