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The cross border supply of services and the need to harmonise the VAT rules that apply
Services cannot be subject to border controls in the same way as goods, which makes the charging and collection of VAT in these instances more complex. In many jurisdictions, VAT is collected on the cross-border supply of services via the reverse charge mechanism. This mechanism transfers the liabil...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2016
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