Assuntos Fiscais
VAT Refunds: A Review of Country Experience (Harrison & Krelove)
jul 29, 2023, 9:59 AM 0
VAT Refunds: A Review of Country Experience by Graham Harrison, Russell Krelove published by IMF (11/2005). A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than…