The concept of taxable persons and fixed establishments)

Herman van Kesteren, Madeleine Merkx

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Original languageEnglish
Title of host publicationThe future of indirect taxation
Subtitle of host publicationTrends in VAT and GST systems around the world
EditorsMichael Lang
PublisherWolters Kluwer Law & Business
Pages621-639
Number of pages29
ISBN (Print)9789041137975
Publication statusPublished - 1 Jan 2012

Cite this

van Kesteren, H., & Merkx, M. (2012). The concept of taxable persons and fixed establishments). In M. Lang (Ed.), The future of indirect taxation: Trends in VAT and GST systems around the world (pp. 621-639). [24] Wolters Kluwer Law & Business.
van Kesteren, Herman ; Merkx, Madeleine. / The concept of taxable persons and fixed establishments). The future of indirect taxation: Trends in VAT and GST systems around the world. editor / Michael Lang. Wolters Kluwer Law & Business, 2012. pp. 621-639
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van Kesteren, H & Merkx, M 2012, The concept of taxable persons and fixed establishments). in M Lang (ed.), The future of indirect taxation: Trends in VAT and GST systems around the world., 24, Wolters Kluwer Law & Business, pp. 621-639.

The concept of taxable persons and fixed establishments). / van Kesteren, Herman; Merkx, Madeleine.

The future of indirect taxation: Trends in VAT and GST systems around the world. ed. / Michael Lang. Wolters Kluwer Law & Business, 2012. p. 621-639 24.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

TY - CHAP

T1 - The concept of taxable persons and fixed establishments)

AU - van Kesteren, Herman

AU - Merkx, Madeleine

PY - 2012/1/1

Y1 - 2012/1/1

M3 - Chapter

SN - 9789041137975

SP - 621

EP - 639

BT - The future of indirect taxation

A2 - Lang, Michael

PB - Wolters Kluwer Law & Business

ER -

van Kesteren H, Merkx M. The concept of taxable persons and fixed establishments). In Lang M, editor, The future of indirect taxation: Trends in VAT and GST systems around the world. Wolters Kluwer Law & Business. 2012. p. 621-639. 24