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- W4244368300 abstract "Value added tax (VAT) is a tax charged on supplies of goods and services made by businesses that have (or should have) registered for VAT. This chapter discusses the circumstances in which VAT is charged; the rates of VAT; when VAT can be reclaimed; accounting for VAT; and doing VAT calculations." @default.
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- W4244368300 date "2020-06-25" @default.
- W4244368300 modified "2023-09-29" @default.
- W4244368300 title "9. Value added tax" @default.
- W4244368300 doi "https://doi.org/10.1093/he/9780198858430.003.0009" @default.
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