ESCROW CONTRACT BEFORE EUROPEAN VALUE ADDED TAX

被引：0
作者：
Canuto, Enrique de Miguel
机构：
来源：
REVISTA BOLIVIANA DE DERECHO | 2023年 / 35期
关键词：
Escrow contract; Value Added Tax;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The emergence of escrow in international contracting, which is a contract originating in Anglo-American law, from the perspective of value added tax introduces the question of whether the delivery of an asset, money or document by the promisor to the escrow agent and whether or not the eventual receipt of an asset, money or document by the beneficiary of the escrow agreement, gives rise to the accrual of value added tax and under what concept.
引用
收藏
页码：220 / 247
页数：28
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