When are origin and destination regimes equivalent?
Year of publication: |
1994
|
---|---|
Authors: | Lockwood, Ben |
Other Persons: | De Meza, David E. (contributor) ; Myles, Gareth D. (contributor) |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 1.1994, 1, p. 5-24
|
Subject: | Verbrauchsteuer | Excise tax | Ursprungsregeln | Rules of origin | Außensteuerrecht | Cross-border taxation | Theorie | Theory |
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