Export Supply Rules

Export Supply Rules is a regulatory framework that specifies the conditions under which goods and services supplied to recipients outside a country are treated as exports, thereby determining the applicable tax jurisdiction and eligibility for zero-rating or exemption under value-added or sales tax systems.

9

Publications

319

Citations

18

Authors

15

Institutions

Publications per year

2017–2026

1

Authors

18

  1. LG
    Linde Goetz

    University of Hohenheim, Germany

    1 publications · 14 citations

    1

    h-index

  2. BL
    Brink Lindsey

    1 publications · 35 citations

    1

    h-index

  3. DR
    Devesh Roy

    International Food Policy Research Institute, United States

    1 publications · 50 citations

    1

    h-index

  4. EO
    E. Olawale Ogunkola

    University of Ibadan, Nigeria

    1 publications · 15 citations

    1

    h-index

  5. MR
    Michael Roche

    Massey University, New Zealand

    1 publications · 39 citations

    1

    h-index

1–5 of 18

Venues

  1. Geoforum

    2 publications · 71 citations

    2

    h-index

  2. Manufacturing & Service Operations Management

    1 publications · 108 citations

    1

    h-index

  3. World Development

    1 publications · 13 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 50 citations

    1

    h-index

  5. Journal of International Economics

    1 publications · 13 citations

    1

    h-index

1–5