1Xiaoqiang Yang, Merger of Business Tax into VAT in China, International VAT Monitor, IBFD, Amsterdam, Number 2,2009.
2Tuan Minh Le,Value Added Taxation: Mechanism, Design,and Policy Issues, Paper prepared for the World Bank course on Practical Issues of Tax Policy in Developing Countries,Washington D. C. , April 28 - May 1,2003.
3Cnossen, Sijbren,VAT Treatment of Immovable Property, In Tax Notes International, Vol. 10,1995.
4Robert F. Conrad, VALUE ADDED TAXATION AND REAL ESTATE, Report No. DRD224, World Bank, February 1987.
7Council Directive 2006/112/EC of 28 ? November 2006 on the common system of value added tax:http://eur - lex. europa, eu/LexUriServ/ LexUriServ. do? ufi = CELEX :320061.0112 : EN : NOT.
8VAT on property brief: http ://www. deacy, ie/uploads/Property, pdf,.
