商品簡介
Merkx's book is volume 39 in the EUCOTAX (European Universities Cooperating on TAXes) Series on European Taxation and presents the interpretation of the four types of establishments and the place of supply rules in order to avoid double taxation or non-taxation. The EUCOTAX network initiates and coordinates comparative education in taxation and comparative research. In six chapters, the author introduces supply rules; covers the basic principles of distribution of taxing powers; focuses on the establishment of the supplier and customer, respectively; examines value-added tax (VAT) issues with a single taxable person, who has multiple establishments in multiple jurisdictions; and concludes and summarizes. Annotation c2014 Ringgold, Inc., Portland, OR (protoview.com)
