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The European Union’s approach to VAT and e-commerce

Stephen F. Dale & Venise Vincent

World Journal of VAT/GST2017https://doi.org/10.1080/20488432.2017.1317945article
ABDC C
Weight
0.48

What the paper says

The digitalisation of the global economy is one of the main topics of discussion at the OECD1 – and at the European Commission (‘the Commission’) – in relation to taxation, in particular indirect t...

6 citations

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https://doi.org/https://doi.org/10.1080/20488432.2017.1317945

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@article{stephen2017,
  title        = {{The European Union’s approach to VAT and e-commerce}},
  author       = {Stephen F. Dale & Venise Vincent},
  journal      = {World Journal of VAT/GST},
  year         = {2017},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2017.1317945},
}

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The European Union’s approach to VAT and e-commerce

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Evidence weight

0.48

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.34 × 0.4 = 0.13
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.