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Volumn 14, Issue 5, 2007, Pages 743-761

Why no mutual recognition of VAT? Regulation, taxation and the integration of the EU's internal market for goods

Author keywords

Harmonization; Internal market; Mutual recognition; Regulatory competition; Tax competition; VAT

Indexed keywords


EID: 34547376568     PISSN: 13501763     EISSN: 14664429     Source Type: Journal    
DOI: 10.1080/13501760701428266     Document Type: Article
Times cited : (18)

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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.