Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery
(2021)
Journal Article
Zu, Y. (2022). Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery. Legal Studies, 42(1), 159-177. https://doi.org/10.1017/lst.2021.37
The COVID-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support to developing countries through international cooperation. Taxation, in particular Value Added Tax (VAT... Read More about Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery.