Sökning: "Mariya Senyk"

Hittade 1 avhandling innehållade orden Mariya Senyk.

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

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

    Sammanfattning : 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. LÄS MER