[Other] Input VAT Recovery On Share Sales And Other Fundraising Costs: Is The Direct And Immediate Link Test Modified?

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journalㄩEC Tax Review

AuthorsㄩFabian Barth

Published dateㄩ2023-12-1

DOIㄩ10.54648/ecta2023032

PDF linkㄩhttps://kluwerlawonline.com/jour ... ew/32.6/ECTA2023032

Article linkㄩhttps://doi.org/10.54648/ecta2023032

Article SourceㄩKluwer Law International BV﹝


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