In order to characterize the taxable person, how do New Vatopia and the EU Sixth Directive take
Question:
In order to characterize the “taxable person,” how do New Vatopia and the EU Sixth Directive take into account:
• The nature of the activity performed
• The place where this activity is performed
• The aims of the activity
• The legal status of the person carrying on the activity?
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Both New Vatopia and the EU Sixth Directive provide guidelines for characterizing the taxable person for Value Added Tax VAT purposes While the specif...View the full answer
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Related Book For
Value Added Tax A Comparative Approach
ISBN: 9780521616560
1st Edition
Authors: Alan Schenk, Oliver Oldman
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