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 |
| Extent: | 1 Online-Ressource (circa 64 Seiten) Illustrationen |
|---|---|
| Series: | TTPI - working papers ; 2021, 19 (December 2021) |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Fallstudiensammlung ; Amtliche Publikation ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012666722