Search for dissertations about: "destination principle"

Found 1 swedish dissertation containing the words destination principle.

2. 1. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

   Author : Mariya Senyk; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

   Abstract : When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. READ MORE