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Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs. Direct Taxation Value Added Tax and Direct Taxation: Similarities and Differences

Pernilla Rendahl

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Key concepts: Direct tax, Double taxation, Indirect tax, Value-added tax, Economics, Tax deferral, International taxation, Value (mathematics)

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Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs. Direct Taxation Value Added Tax and Direct Taxation: Similarities and Differences — Research Paper | ScholarLens