Matches in SemOpenAlex for { <https://semopenalex.org/work/W4306871427> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W4306871427 endingPage "888" @default.
- W4306871427 startingPage "857" @default.
- W4306871427 abstract "Abstract Value-added tax, the most common form of consumption tax in the world, operates on a destination principle to ensure it is levied only in the place of final consumption in cases of cross-border transactions. The international trade in services and intangibles through digital means poses two challenges: finding the place of consumption and collecting the tax when services supplied by businesses in one jurisdiction are instantaneously consumed by customers in another. This article examines these challenges and considers how unilateral action and soft international responses have so far failed to achieve consistent destination basis taxation. An alternative option would be to adopt a hard multilateral response that would overcome the limitations of unilateralism and soft-law approaches and achieve consistent destination basis taxation in the digitalised economy." @default.
- W4306871427 created "2022-10-20" @default.
- W4306871427 creator A5070542900 @default.
- W4306871427 date "2022-10-01" @default.
- W4306871427 modified "2023-09-26" @default.
- W4306871427 title "A MULTILATERAL OPTION FOR VAT IN INTERNATIONAL TRADE?" @default.
- W4306871427 cites W1820329627 @default.
- W4306871427 cites W4205099443 @default.
- W4306871427 doi "https://doi.org/10.1017/s0020589322000331" @default.
- W4306871427 hasPublicationYear "2022" @default.
- W4306871427 type Work @default.
- W4306871427 citedByCount "0" @default.
- W4306871427 crossrefType "journal-article" @default.
- W4306871427 hasAuthorship W4306871427A5070542900 @default.
- W4306871427 hasConcept C100001284 @default.
- W4306871427 hasConcept C111326686 @default.
- W4306871427 hasConcept C119857082 @default.
- W4306871427 hasConcept C121332964 @default.
- W4306871427 hasConcept C144024400 @default.
- W4306871427 hasConcept C144133560 @default.
- W4306871427 hasConcept C155202549 @default.
- W4306871427 hasConcept C162324750 @default.
- W4306871427 hasConcept C168263082 @default.
- W4306871427 hasConcept C17744445 @default.
- W4306871427 hasConcept C18547055 @default.
- W4306871427 hasConcept C199539241 @default.
- W4306871427 hasConcept C2776291640 @default.
- W4306871427 hasConcept C2776762034 @default.
- W4306871427 hasConcept C2776949292 @default.
- W4306871427 hasConcept C2780791683 @default.
- W4306871427 hasConcept C30772137 @default.
- W4306871427 hasConcept C36289849 @default.
- W4306871427 hasConcept C41008148 @default.
- W4306871427 hasConcept C51303962 @default.
- W4306871427 hasConcept C54750564 @default.
- W4306871427 hasConcept C55214782 @default.
- W4306871427 hasConcept C62520636 @default.
- W4306871427 hasConcept C94625758 @default.
- W4306871427 hasConceptScore W4306871427C100001284 @default.
- W4306871427 hasConceptScore W4306871427C111326686 @default.
- W4306871427 hasConceptScore W4306871427C119857082 @default.
- W4306871427 hasConceptScore W4306871427C121332964 @default.
- W4306871427 hasConceptScore W4306871427C144024400 @default.
- W4306871427 hasConceptScore W4306871427C144133560 @default.
- W4306871427 hasConceptScore W4306871427C155202549 @default.
- W4306871427 hasConceptScore W4306871427C162324750 @default.
- W4306871427 hasConceptScore W4306871427C168263082 @default.
- W4306871427 hasConceptScore W4306871427C17744445 @default.
- W4306871427 hasConceptScore W4306871427C18547055 @default.
- W4306871427 hasConceptScore W4306871427C199539241 @default.
- W4306871427 hasConceptScore W4306871427C2776291640 @default.
- W4306871427 hasConceptScore W4306871427C2776762034 @default.
- W4306871427 hasConceptScore W4306871427C2776949292 @default.
- W4306871427 hasConceptScore W4306871427C2780791683 @default.
- W4306871427 hasConceptScore W4306871427C30772137 @default.
- W4306871427 hasConceptScore W4306871427C36289849 @default.
- W4306871427 hasConceptScore W4306871427C41008148 @default.
- W4306871427 hasConceptScore W4306871427C51303962 @default.
- W4306871427 hasConceptScore W4306871427C54750564 @default.
- W4306871427 hasConceptScore W4306871427C55214782 @default.
- W4306871427 hasConceptScore W4306871427C62520636 @default.
- W4306871427 hasConceptScore W4306871427C94625758 @default.
- W4306871427 hasFunder F4320320965 @default.
- W4306871427 hasIssue "4" @default.
- W4306871427 hasLocation W43068714271 @default.
- W4306871427 hasOpenAccess W4306871427 @default.
- W4306871427 hasPrimaryLocation W43068714271 @default.
- W4306871427 hasRelatedWork W1501627072 @default.
- W4306871427 hasRelatedWork W1536639716 @default.
- W4306871427 hasRelatedWork W1546522938 @default.
- W4306871427 hasRelatedWork W2268717446 @default.
- W4306871427 hasRelatedWork W2603084150 @default.
- W4306871427 hasRelatedWork W2907570591 @default.
- W4306871427 hasRelatedWork W2937675861 @default.
- W4306871427 hasRelatedWork W3150163894 @default.
- W4306871427 hasRelatedWork W54501742 @default.
- W4306871427 hasRelatedWork W76757795 @default.
- W4306871427 hasVolume "71" @default.
- W4306871427 isParatext "false" @default.
- W4306871427 isRetracted "false" @default.
- W4306871427 workType "article" @default.