Matches in SemOpenAlex for { <https://semopenalex.org/work/W1515189597> ?p ?o ?g. }
- W1515189597 abstract "This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate differing from 15%. It attempts to put this proposal into perspective by linking it to the overall aims of value added taxation in Europe and by comparing it to other alternative mechanisms examined in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the Commission’s proposal, are highlighted." @default.
- W1515189597 created "2016-06-24" @default.
- W1515189597 creator A5040532695 @default.
- W1515189597 creator A5091569127 @default.
- W1515189597 date "2009-08-01" @default.
- W1515189597 modified "2023-09-26" @default.
- W1515189597 title "VAT on intra-community trade and bilateral micro revenue clearing in the EU" @default.
- W1515189597 cites W1482980172 @default.
- W1515189597 cites W1531603990 @default.
- W1515189597 cites W1541483858 @default.
- W1515189597 cites W1578989117 @default.
- W1515189597 cites W1649130215 @default.
- W1515189597 cites W1668139371 @default.
- W1515189597 cites W1693651661 @default.
- W1515189597 cites W1773177988 @default.
- W1515189597 cites W1787868390 @default.
- W1515189597 cites W1827585465 @default.
- W1515189597 cites W1862141389 @default.
- W1515189597 cites W1863992837 @default.
- W1515189597 cites W1963626755 @default.
- W1515189597 cites W1964081371 @default.
- W1515189597 cites W1964424414 @default.
- W1515189597 cites W2012266755 @default.
- W1515189597 cites W2024585716 @default.
- W1515189597 cites W2042890403 @default.
- W1515189597 cites W2055031694 @default.
- W1515189597 cites W2096010179 @default.
- W1515189597 cites W2097299448 @default.
- W1515189597 cites W2109239341 @default.
- W1515189597 cites W2122106641 @default.
- W1515189597 cites W2140485798 @default.
- W1515189597 cites W2142867159 @default.
- W1515189597 cites W2143842211 @default.
- W1515189597 cites W2151101765 @default.
- W1515189597 cites W2154945823 @default.
- W1515189597 cites W2161367169 @default.
- W1515189597 cites W2170052971 @default.
- W1515189597 cites W2171412935 @default.
- W1515189597 cites W3049214710 @default.
- W1515189597 cites W3121686809 @default.
- W1515189597 cites W3121910700 @default.
- W1515189597 cites W3122465876 @default.
- W1515189597 cites W3122706317 @default.
- W1515189597 cites W3122813718 @default.
- W1515189597 cites W3123237785 @default.
- W1515189597 cites W3123542618 @default.
- W1515189597 cites W3123667122 @default.
- W1515189597 cites W3124114719 @default.
- W1515189597 cites W3124173727 @default.
- W1515189597 cites W3125241144 @default.
- W1515189597 cites W3125472616 @default.
- W1515189597 cites W3125722443 @default.
- W1515189597 hasPublicationYear "2009" @default.
- W1515189597 type Work @default.
- W1515189597 sameAs 1515189597 @default.
- W1515189597 citedByCount "0" @default.
- W1515189597 crossrefType "posted-content" @default.
- W1515189597 hasAuthorship W1515189597A5040532695 @default.
- W1515189597 hasAuthorship W1515189597A5091569127 @default.
- W1515189597 hasConcept C100001284 @default.
- W1515189597 hasConcept C10138342 @default.
- W1515189597 hasConcept C111326686 @default.
- W1515189597 hasConcept C121955636 @default.
- W1515189597 hasConcept C121964417 @default.
- W1515189597 hasConcept C134697681 @default.
- W1515189597 hasConcept C144133560 @default.
- W1515189597 hasConcept C155202549 @default.
- W1515189597 hasConcept C162324750 @default.
- W1515189597 hasConcept C18547055 @default.
- W1515189597 hasConcept C195487862 @default.
- W1515189597 hasConcept C2776034101 @default.
- W1515189597 hasConcept C2910001868 @default.
- W1515189597 hasConcept C3018369621 @default.
- W1515189597 hasConcept C3020782553 @default.
- W1515189597 hasConceptScore W1515189597C100001284 @default.
- W1515189597 hasConceptScore W1515189597C10138342 @default.
- W1515189597 hasConceptScore W1515189597C111326686 @default.
- W1515189597 hasConceptScore W1515189597C121955636 @default.
- W1515189597 hasConceptScore W1515189597C121964417 @default.
- W1515189597 hasConceptScore W1515189597C134697681 @default.
- W1515189597 hasConceptScore W1515189597C144133560 @default.
- W1515189597 hasConceptScore W1515189597C155202549 @default.
- W1515189597 hasConceptScore W1515189597C162324750 @default.
- W1515189597 hasConceptScore W1515189597C18547055 @default.
- W1515189597 hasConceptScore W1515189597C195487862 @default.
- W1515189597 hasConceptScore W1515189597C2776034101 @default.
- W1515189597 hasConceptScore W1515189597C2910001868 @default.
- W1515189597 hasConceptScore W1515189597C3018369621 @default.
- W1515189597 hasConceptScore W1515189597C3020782553 @default.
- W1515189597 hasLocation W15151895971 @default.
- W1515189597 hasOpenAccess W1515189597 @default.
- W1515189597 hasPrimaryLocation W15151895971 @default.
- W1515189597 hasRelatedWork W187914504 @default.
- W1515189597 hasRelatedWork W197890747 @default.
- W1515189597 hasRelatedWork W2339436520 @default.
- W1515189597 hasRelatedWork W2344013509 @default.
- W1515189597 hasRelatedWork W2618284124 @default.
- W1515189597 hasRelatedWork W2743485310 @default.
- W1515189597 hasRelatedWork W2781724160 @default.
- W1515189597 hasRelatedWork W2790397134 @default.