A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition

Adgang til dokumentet

@article{e6fba206f1544d0490062c30d8706fda,

title = "A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition",

author = "Elgaard, {Karina Kim Egholm}",

year = "2017",

month = may,

day = "26",

doi = "10.1515/ntaxj-2017-0001",

language = "English",

volume = "1",

pages = "1--25",

journal = "Nordic Tax Journal",

issn = "2246-1809",

publisher = "De Gruyter",

number = "1",

}

TY - JOUR

T1 - A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition

AU - Elgaard, Karina Kim Egholm

PY - 2017/5/26

Y1 - 2017/5/26

U2 - 10.1515/ntaxj-2017-0001

DO - 10.1515/ntaxj-2017-0001

M3 - Journal article

SN - 2246-1809

VL - 1

SP - 1

EP - 25

JO - Nordic Tax Journal

JF - Nordic Tax Journal

IS - 1

M1 - 1

ER -