The Resource Making VAT as neutral as possible

Making VAT as neutral as possible

Label
Making VAT as neutral as possible
Title
Making VAT as neutral as possible
Creator
Subject
Language
eng
Summary
In July 2011, six International VAT Neutrality Guidelines were approved by the OECD's Committee on Fiscal Affairs (CFA). In June 2012, the CFA published its draft Commentary on these guidelines. The draft Commentary aims at providing guidance for the implementation of these six International VAT Neutrality Guidelines in practice. The author discusses the International VAT Neutrality Guidelines and the draft Commentary
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Kogels, H.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • VAT
  • neutrality principle
Label
Making VAT as neutral as possible
Publication

Library Locations

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      52.3736660 4.9336932
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