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OECD:s riktlinjer om mervärdesskatt på B2B-tillhandahållanden av tjänster och immateriella tillgångar: mot en lösning på problemet med dubbelbeskattning och oavsiktlig icke-beskattning på mervärdesskatteområdet?
Kristoffersson, Eleonor
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law. Örebro universitet; University of Salzburg, Austria.
(Juridik)
ORCID iD:
0000-0002-1473-5273
Hiort af Ornäs Leijon, Lena
Finansdepartementet; Uppsala universitet.
2013 (Swedish)
In:
Svensk skattetidning, ISSN 0346-2218, no 10, p. 782-798
Article in journal (Refereed) Published
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Text
Place, publisher, year, edition, pages
Stockholm: Norstedts Förlag , 2013. no 10, p. 782-798
Keywords [sv]
OECD, mervärdesskatt, nya riktlinjer
National Category
Law (excluding Law and Society)
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URN:
urn:nbn:se:hig:diva-21046
OAI: oai:DiVA.org:hig-21046
DiVA, id:
diva2:894146
Available from:
2014-05-14
Created:
2016-01-14
Last updated:
2021-01-27
Bibliographically approved
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Kristoffersson, Eleonor
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