Walter Hellerstein (Georgia) & Jon Sedon (KPMG, Washington, D.C.) have published Challenging Legal Issues Confronting VAT Regimes, 131 Tax Notes 409 (Apr. 25, 2011):
The article discusses areas of controversy that raise fundamental issues in contemporary VAT regimes: the treatment of single-entity or branch-to-branch transactions, judicial restraints on VAT structure planning, and the treatment of customer loyalty rewards programs.
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