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Taxation & Estate Planning

: TaxProf Blog

Hellerstein & Duncan: VAT Exemptions: Principles and Practice

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Walter Hellerstein (Georgia) & Harley Duncan (KPMG, Washington, D.C.)have published VAT Exemptions: Principles and Practice, 128 Tax Notes 989 (Aug. 30, 2010): This article reviews the nature and operation of exemptions in a VAT system and explores some of the issues of principle and practice related to VAT exemptions, including...

Full post as published by TaxProf Blog on September 01, 2010 (boomark / email).

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