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The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles
Örebro University, School of Law, Psychology and Social Work. (Affärsrättsgruppen)ORCID iD: 0000-0002-1473-5273
Swedish Ministry of Finance, Stockholm, Sweden; Uppsala University, Uppsala, Sweden.
2014 (English)In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 3, no 1, p. 32-49Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Hart Publishing Ltd, 2014. Vol. 3, no 1, p. 32-49
Keywords [en]
OECD Guidelines, VAT, GST, Services, Intangibles, Tax
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:oru:diva-35092DOI: 10.5235/20488432.3.1.32OAI: oai:DiVA.org:oru-35092DiVA, id: diva2:718188
Available from: 2014-05-20 Created: 2014-05-20 Last updated: 2018-06-07Bibliographically approved

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Kristoffersson, EleonorHiort af Ornäs Leijon, Lena

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