Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleTitelei.SubjectsVALUE-added tax; SALES taxPublicationUmsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, piISSN0341-8669Publication typeArticleDOI10.9785/ur-2021-frontmatter7014