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VAT: Incoterms and the place of supply

Category Technical Articles
AuthorTechnical Department
Article by Jo Bello, indirect tax director, PricewaterhouseCoopers LLP. This article appeared in the December 2007 issue of Tax Adviser. The author considers how varying interpretations of the ECJ decision in EMAG have complicated the analysis of multiparty and chain transactions.

December 2007 by Jo Bello

Technical Department
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