Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles
Richard T. Ainsworth; Hiroki Akioka
| Year of publication: |
2006
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|---|---|
| Authors: | Ainsworth, Richard T. ; Akioka, Hiroki |
| Published in: |
Kansai University review of economics. - Osaka : Fac., ISSN 1344-8463, ZDB-ID 2009312-3. - Vol. 8.2006, p. 1-42
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| Subject: | Umsatzsteuer | Sales tax | Immaterielle Güter | Intangible goods | Dienstleistung | Services | Doppelbesteuerung | Double taxation | Steuervermeidung | Tax avoidance | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries | Vergleich | Comparison | Steuerrecht | Tax law | Japan |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | EU VAT = European Union Value-Added Tax |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003387848