The law and policy of VAT tourist tax refund schemes : a comparative analysis

Associate Professor Tingting Wang, Professor Miranda Stewart

Year of publication:	[2021]
Authors:	Wang, Tingting ; Stewart, Miranda
Publisher:	Canberra : Australian National University
Subject:	Value-Added Tax \| Goods and Services Tax \| tourist tax refund scheme \| destination principle \| European Union \| China \| Australia \| tax administration \| Umsatzsteuer \| Sales tax \| Tourismus \| Tourism \| Steuervergünstigung \| Tax incentive \| Australien \| EU-Staaten \| EU countries \| Welt \| World

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