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OECD:s riktlinjer om mervärdesskatt på B2B-tillhandahållanden av tjänster och immateriella tillgångar: mot en lösning på problemet med dubbelbeskattning och oavsiktlig icke-beskattning på mervärdesskatteområdet?
Kristoffersson, Eleonor
Örebro University, School of Law, Psychology and Social Work.
(Affärsrättsgruppen)
ORCID iD:
0000-0002-1473-5273
Hiort af Ornäs Leijon, Lena
Örebro University, School of Law, Psychology and Social Work.
2013 (Swedish)
In:
Svensk skattetidning, ISSN 0346-2218, no 10, p. 782-798
Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Stockholm: Norstedts Förlag, 2013. no 10, p. 782-798
Keywords [sv]
OECD, mervärdesskatt, nya riktlinjer
National Category
Law (excluding Law and Society)
Research subject
Legal Science
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URN:
urn:nbn:se:oru:diva-35031
OAI: oai:DiVA.org:oru-35031
DiVA, id:
diva2:717039
Available from:
2014-05-14
Created:
2014-05-14
Last updated:
2023-03-28
Bibliographically approved
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Kristoffersson, Eleonor
Hiort af Ornäs Leijon, Lena
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modern-language-association-8th-edition
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modern-language-association-8th-edition
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