Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution

Jeffrey Owens; Anastasiya Piakarskaya

Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution

Jeffrey Owens, Anastasiya Piakarskaya

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Abstract

In this article, Owens and Piakarskaya review the increasing problem of indirect cross-border tax disputes arising from globalization, digitalization, and the widespread use of VAT and GST.

Originalsprache	Englisch
Seiten (von - bis)	1151 - 1155
Fachzeitschrift	Tax Notes International
Jahrgang	106
Publikationsstatus	Veröffentlicht - 2022

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

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Katalog der Universitätsbibliothek

Andere Dateien und Links

https://www.taxnotes.com/tax-notes-today-international/value-added-tax/cross-border-vat-gst-disputes-need-stronger-dispute-resolution/2022/06/16/7dhl7?highlight=Anastasiya%20Piakarskaya

Dieses zitieren

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title = "Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution",

abstract = "In this article, Owens and Piakarskaya review the increasing problem of indirect cross-border tax disputes arising from globalization, digitalization, and the widespread use of VAT and GST.",

author = "Jeffrey Owens and Anastasiya Piakarskaya",

year = "2022",

language = "English",

volume = "106",

pages = "1151 -- 1155",

journal = "Tax Notes International",

issn = "1048-3306",

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T1 - Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution

AU - Owens, Jeffrey

AU - Piakarskaya, Anastasiya

PY - 2022

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N2 - In this article, Owens and Piakarskaya review the increasing problem of indirect cross-border tax disputes arising from globalization, digitalization, and the widespread use of VAT and GST.

AB - In this article, Owens and Piakarskaya review the increasing problem of indirect cross-border tax disputes arising from globalization, digitalization, and the widespread use of VAT and GST.

UR - https://www.taxnotes.com/tax-notes-today-international/value-added-tax/cross-border-vat-gst-disputes-need-stronger-dispute-resolution/2022/06/16/7dhl7?highlight=Anastasiya%20Piakarskaya

M3 - Journal article

VL - 106

SP - 1151

EP - 1155

JO - Tax Notes International

JF - Tax Notes International

SN - 1048-3306

ER -