The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems

Lamensch, Marie

The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems

Lamensch, Marie

(2016) Intertax : international tax review — Vol. 44, n° 5, p. 360-373 (2016)

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Lamensch, MarieUCLouvain
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UCLouvainSSH/JURI/PJES - Droit économique et social
UCLouvainSSH/JURI/PJIE - Droit international et européen

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Lamensch, M. (2016). The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems. Intertax : international tax review, 44(5), 360-373. https://hdl.handle.net/2078.5/125209 (Original work published 2016)