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Articles 1 - 4 of 4
Full-Text Articles in Tax Law
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
Faculty Scholarship
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (VAT) obligations through a one-stop scheme. The proposal was modest in scope. It was designed to build upon the success of a similar scheme that dealt with non-EU established persons supplying digital products to non-taxable EU persons. That scheme is found in Article 26c of the Sixth VAT Directive.
In its March Consultation Paper the Commission proposed that businesses established within the EU be allowed to participate in a one-stop scheme that would be similar to the Article 26c scheme. Limited to B2C transactions, …
Efficacy Of The Institutional And Regulatory Framework For The Administration Of Tax Law In Zambia, Kenneth Kaoma Mwenda
Efficacy Of The Institutional And Regulatory Framework For The Administration Of Tax Law In Zambia, Kenneth Kaoma Mwenda
Richmond Journal of Global Law & Business
No abstract provided.
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
Florida State University Journal of Transnational Law & Policy
No abstract provided.