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Some Thoughts on the Relationship between the Destination-Based Cash Flow Tax and VAT

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Schön,  Wolfgang
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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Schön, W. (2023). Some Thoughts on the Relationship between the Destination-Based Cash Flow Tax and VAT. In Y. Xu (Ed.), VAT in the Digital Era – Unilateral and Multilateral Options for Reform (pp. 261-273). Oxford: Oxford University Press.


Cite as: https://hdl.handle.net/21.11116/0000-000F-4C1D-D
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