VAT in Europe and China. A comparison and main differences.

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URI: http://hdl.handle.net/10317/10352
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Author
Zheng, Jieying
Director/a
Colao Marín, Pedro Ángel
Center
Facultad de Ciencias de la Empresa
University
Universidad Politécnica de Cartagena
Department
Métodos Cuantitativos, Ciencias Jurídicas y Lenguas Modernas
Knowledge Area
Derecho Financiero y Tributario
Publication date
2021
Keywords
Tributación
Taxation
Europa
China
China
Europe
Localization
Abstract
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.
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Atribución-NoComercial-SinDerivadas 3.0 España
Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 España