VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

  1. Papis-Almansa, M.
Journal:
ERA Forum

ISSN: 1863-9038,  1612-3093

Year of publication: 2019

Volume: 20

Issue: 2

Pages: 201-223

Type: Article

DOI: 10.1007/S12027-019-00575-9 GOOGLE SCHOLAR lock_openOpen access editor
Data source: Scopus