IRIS PubliCatt
PubliCatt è il repository istituzionale ad accesso aperto dell'Università Cattolica del Sacro Cuore, dove gli utenti autorizzati afferenti all'Ateneo provvedono direttamente e autonomamente a depositare e a rendere visibili le proprie pubblicazioni, inserendo i dati descrittivi del documento stesso ("metadati", quali il titolo, autore, abstract, etc.) e, laddove possibile, il testo della pubblicazione stessa (full-text).
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EnglishThe contribution considers cross-border valuation for income tax, customs duties and VAT, and compares the methodologies used for these taxes. It demonstrates that the differences in the valuation methods used by different taxes are significant, and concludes that uniformity of methods does not appear to be viable as each tax is characterized by its own structure, goals and principles.
Maisto, G., Cross-Border Valuation for Income Tax, Customs Duties and VAT, <<BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION>>, 2001; (Marzo): 107-113 [http://hdl.handle.net/10807/23663]
| Autori: | |
| Titolo: | Cross-Border Valuation for Income Tax, Customs Duties and VAT |
| Data di pubblicazione: | 2001 |
| Abstract: | The contribution considers cross-border valuation for income tax, customs duties and VAT, and compares the methodologies used for these taxes. It demonstrates that the differences in the valuation methods used by different taxes are significant, and concludes that uniformity of methods does not appear to be viable as each tax is characterized by its own structure, goals and principles. |
| Lingua: | Inglese |
| Rivista: | |
| Citazione: | Maisto, G., Cross-Border Valuation for Income Tax, Customs Duties and VAT, <<BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION>>, 2001; (Marzo): 107-113 [http://hdl.handle.net/10807/23663] |
| Appare nelle tipologie: | Articolo in rivista, Nota a sentenza |
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