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Indirect Taxation of Digital Services After BEPS: A Multilateral Instrument to Achieve Harmonization and Effective Enforcement.

• Authors : Vazquez, Juan Manuel¹

• Source: International Tax Journal. Sep/Oct2017, Vol. 43 Issue 5, p19-34. 17p.

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A Comprehensive and Contextual View of Polish Taxation in 2014.

• Authors : Hunter Jr., Richard J.; Ryan, Leo V.

• Source: International Tax Journal. Mar/Apr2014, Vol. 40 Issue 2, p27-35. 9p.

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Current Status of Internet Commerce and Taxation Problem in China.

• Authors : Yali Shen¹; Yang, James G.S.²; Beixin Lin²

• Source: International Tax Journal. Mar/Apr2014, Vol. 40 Issue 2, p17-47. 11p.

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Recent Reform in Chinese VAT Policies.

• Authors : Lin, Kenny Z.¹ ; Wong, Pauline W. Y.²

• Source: International Tax Journal. Jul/Aug2012, Vol. 38 Issue 4, p39-46. 8p. 6 Charts.

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Reimbursement of VAT (RVAT) on Written-Off Receivables.

• Authors : Florentsen, Bjarne¹; Møller, Michael²; Nielsen, Niels Christian²

• Source: International Tax Journal. Fall2003, Vol. 29 Issue 4, p43. 16p.

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Broad-Based Consumption Tax Reform: The Economics and Politics of the Equity Implications.

• Authors : Eng-Hin Poh

• Source: International Tax Journal. Winter2003, Vol. 29 Issue 1, p41. 25p.

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Value-added tax in the People's Republic of China: Its Implementation and impact on foreign...

• Authors : Ng, Christina Y.M.; Chan, Samuel Y.S.

• Source: International Tax Journal. Fall99, Vol. 25 Issue 4, p23. 19p. 6 Charts, 1 Graph.

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Global Tax Department Best Practices.

• Authors : Goulding, Charles R.¹

• Source: International Tax Journal. Summer2006, Vol. 31 Issue 3, p57-59. 3p.

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Value-Added Tax in China and Its Reform.

• Authors : Lin, Z. Jun¹

Subjects: *TAX reform; *TAXATION; *VALUE-added taxCHINA

• Source: International Tax Journal. May2009, Vol. 35 Issue 3, p65-74. 10p. 3 Charts.

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A Comparison of the International Monetary Fund and the People'sRepublic of China VAT Policies.

• Authors : Cheung, Bolivia S.W.¹; Chui, Alice P.L.²

• Source: International Tax Journal. Spring2004, Vol. 30 Issue 2, p10-16. 7p.

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