Journal article


International Double Taxation Under VAT: Causes and Possible Solutions


Publication Details
Author(s): Ismer R, Artinger K
Journal: Intertax
Publication year: 2017
Volume: 45
Journal issue: 10
Pages range: 593–605
ISSN: 0165-2826
Language: English

Abstract

VAT double taxation has increasingly become a concern for cross-border trade. The present contribution defines the term and identifies its causes, dividing them into two groups: double taxation due to divergent rules and double taxation despite identical rules. It then illustrates existing solutions for international VAT double taxation and proposes additional substantive provisions as well as the introduction of a mutual agreement and arbitration procedure into the VAT Directive.



How to cite
APA: Ismer, R., & Artinger, K. (2017). International Double Taxation Under VAT: Causes and Possible Solutions. Intertax, 45(10), 593–605.

MLA: Ismer, Roland, and Katharina Artinger. "International Double Taxation Under VAT: Causes and Possible Solutions." Intertax 45.10 (2017): 593–605.

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