VAT in Europe and China. A comparison and main differences.
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Director/aColao Marín, Pedro Ángel
CenterFacultad de Ciencias de la Empresa
UniversityUniversidad Politécnica de Cartagena
DepartmentMétodos Cuantitativos, Ciencias Jurídicas y Lenguas Modernas
Knowledge AreaDerecho Financiero y Tributario
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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