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| Author: | Gray, R. |
| Title: | Europe 1992 VAT for the Single Market |
| Journal: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p.33 |
| Index terms: | EEC VALUE ADDED TAX INTRA-INDUSTRY TRADE |
| Language: | eng |
| Abstract: | A review of value added tax on intra- -Community trade, related to the move to a Single European Market in 1992. A central clearing system. Rate approximation. VAT and borders. A Box outlines VAT in the European Community. |
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