A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are well known, though their detailed rules differ from country to country. This article deals with specific tax avoidance and fiscal competition aspects of V...
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| Format: | Article |
| Language: | English |
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Sciendo
2017-05-01
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| Series: | Nordic Tax Journal |
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| Online Access: | https://doi.org/10.1515/ntaxj-2017-0001 |