5OECD.International VAT/G ST Guideline s April 2014 [EB/OL] .(2014-09-17 ) [2014-10-10] http://www.oecd.org/ctp/consumption/international-vat-gst-guidelines.htm.
6OECD, lntemational VAT/GST Guidelines April 2014, at http://www.oecd.org/ctp/consumption/intemational-vat-gst-guidelines.htm.
二级参考文献18
1(Goods and Services Tax Act 1999)第38-190条第(1)款第3项.
2EBRILL, L., etc., 2001, The Modern VAT, IMF.
3SCHENK, A. & OLDMAN, O., 2007, Value Added Tax: a Comparative Approach, Cambridge: Cambridge University Press.
