A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition

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Standard

A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition. / Elgaard, Karina Kim Egholm.

I: Nordic Tax Journal, Bind 1, Nr. 1, 1, 26.05.2017, s. 1-25.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › fagfællebedømt

Harvard

Elgaard, KKE 2017, 'A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition', Nordic Tax Journal, bind 1, nr. 1, 1, s. 1-25. https://doi.org/10.1515/ntaxj-2017-0001

APA

Elgaard, K. K. E. (2017). A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition. Nordic Tax Journal, 1(1), 1-25. [1]. https://doi.org/10.1515/ntaxj-2017-0001

Vancouver

Elgaard KKE. A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition. Nordic Tax Journal. 2017 maj 26;1(1):1-25. 1. https://doi.org/10.1515/ntaxj-2017-0001

Author

Elgaard, Karina Kim Egholm. / A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition. I: Nordic Tax Journal. 2017 ; Bind 1, Nr. 1. s. 1-25.

Bibtex

@article{e6fba206f1544d0490062c30d8706fda,
title = "A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition",
author = "Elgaard, {Karina Kim Egholm}",
year = "2017",
month = may,
day = "26",
doi = "10.1515/ntaxj-2017-0001",
language = "English",
volume = "1",
pages = "1--25",
journal = "Nordic Tax Journal",
issn = "2246-1809",
publisher = "De Gruyter",
number = "1",

}

RIS

TY - JOUR

T1 - A comparative analysis of VAT grouping schemes from a Nordic perspective - aspects of tax avoidance and fiscal competition

AU - Elgaard, Karina Kim Egholm

PY - 2017/5/26

Y1 - 2017/5/26

U2 - 10.1515/ntaxj-2017-0001

DO - 10.1515/ntaxj-2017-0001

M3 - Journal article

VL - 1

SP - 1

EP - 25

JO - Nordic Tax Journal

JF - Nordic Tax Journal

SN - 2246-1809

IS - 1

M1 - 1

ER -

ID: 179141293