TY - JOUR 
A1 - Zheng, Jieying
T1 - El IVA en Europa y China. Comparación y principales diferencias.

Y1 - 2021
UR - http://hdl.handle.net/10317/10352
AB - 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.
KW - Derecho Financiero y Tributario
KW - Tributación
KW - Taxation
KW - Europa
KW - China
KW - China
KW - Europe
KW - 5301 Política Fiscal y Hacienda Publica Nacionales
LA - eng
ER -