The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks
著者
書誌事項
The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks
（Doctoral series / Academic Council, v. 53）
IBFD, c2020
大学図書館所蔵 全3件
注記
Includes bibliographical references (p. 355-394)
"Thesis submitted to Lund University, the School of Economics and Management in the subject Business Law in fulfilment of the requirements for the degree of Doctor of Laws, degree awarded on 12 November 2018"