TY - JOUR
T1 - Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution
AU - Owens, Jeffrey
AU - Piakarskaya, Anastasiya
PY - 2022
Y1 - 2022
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
SN - 1048-3306
VL - 106
SP - 1151
EP - 1155
JO - Tax Notes International
JF - Tax Notes International
ER -