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Das Welteinkommensprinzip
Mössner, Jörg M., (2000)
Adonnino, Pietro, (2000)
Unilateral tax reform under the restricted origin principle
Haufler, Andreas, (1994)
On the European Union VAT proposals : the superiority of origin over destination taxation
Lockwood, Ben, (1995)
The equivalence between destination and restricted origin tax regimes
Lockwood, Ben, (1993)
The equivalence between destination and non-reciprocal restricted origin tax regimes
Lockwood, Ben, (1994)