First Step to a Worldwide VAT System: The OECD VAT Guidelines Journal Author Echevarría Zubeldia, G. Country International Published Date 30 June 2014 Issue International VAT Monitor 2014 (Volume 25), No. 4 DOI https://doi.org/10.59403/74xypr Document Go to Tax Research Platform FormatPDF EUR 45 | USD 50 (VAT excl.) Add to cart