%0 Journal Article 
%A Zheng, Jieying
%T El IVA en Europa y China. Comparación y principales diferencias.

%D 2021
%U http://hdl.handle.net/10317/10352
%X European and Chinese VAT are apparently similar, but they show important differences to each other. The study of the European norms, (directives mainly) and Chinese norms can let to know them. May be one or some important differences could be found; if it is the case, a deeper study on this item could be addressed.
%K Derecho Financiero y Tributario
%K Tributación
%K Taxation
%K Europa
%K China
%K China
%K Europe
%K 5301 Política Fiscal y Hacienda Publica Nacionales
%~ GOEDOC, SUB GOETTINGEN