Walter Hellerstein (Georgia) & Harley Duncan (KPMG, Washington, D.C.) have published VAT Exemptions: Principles and Practice, 128 Tax Notes 989 (Aug. 30, 2010):
This article reviews the nature and operation of exemptions in a VAT system and explores some of the issues of principle and practice related to VAT exemptions, including the types of exemptions commonly implemented in VAT regimes around the world and alternatives to exemptions.
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