The VAT option to tax anti-avoidance rules catch innocent transactions and yet don’t always catch avoidance. Now that we have the VAT abuse principle, are the option to tax anti-avoidance rules still needed?
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The VAT option to tax anti-avoidance rules catch innocent transactions and yet don’t always catch avoidance. Now that we have the VAT abuse principle, are the option to tax anti-avoidance rules still needed?
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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