Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?
Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affec...
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| Format: | Others |
| Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2011
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15080 |