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 are not a subscriber, subscribe now to read this content.
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