Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems

Pasquale Pistone

Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems

Pasquale Pistone

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Value Added Tax and Direct Taxation – Similarities and Differences
Herausgeber*innen	Lang/Melz/Kristoffersson
Erscheinungsort	Amsterdam
Verlag	IBFD
Seiten	1161 - 1170
Publikationsstatus	Veröffentlicht - 1 Dez. 2009

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht
505003 Europarecht

Zitat

@inbook{86154fb631be4842bb71dea46fa040b7,

title = "Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems",

author = "Pasquale Pistone",

year = "2009",

month = dec,

day = "1",

language = "English",

pages = "1161 -- 1170",

editor = "Lang/Melz/Kristoffersson",

booktitle = "Value Added Tax and Direct Taxation – Similarities and Differences",

publisher = "IBFD",

}

Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems. / Pistone, Pasquale.
Value Added Tax and Direct Taxation – Similarities and Differences. Hrsg. / Lang/Melz/Kristoffersson. Amsterdam: IBFD, 2009. S. 1161 - 1170.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems

AU - Pistone, Pasquale

PY - 2009/12/1

Y1 - 2009/12/1

M3 - Chapter in edited volume

SP - 1161

EP - 1170

BT - Value Added Tax and Direct Taxation – Similarities and Differences

A2 - Lang/Melz/Kristoffersson, null

PB - IBFD

CY - Amsterdam

ER -