Export Timing

Export Timing is a temporal determination principle within the time of supply rules that specifies the moment an exported service is deemed supplied, distinguishing itself by aligning the tax liability point with the actual or documented completion of cross-border delivery.

27

Publications

1.7K

Citations

58

Authors

45

Institutions

Publications per year

2017–2026

12

Variants

Time Of Export

Authors

58

  1. CS
    Cong S. Pham

    Deakin University, Australia

    3 publications · 786 citations

    3

    h-index

  2. SD
    Simeon Djankov

    London School of Economics and Political Science, United Kingdom

    3 publications · 786 citations

    3

    h-index

  3. CF
    Caroline Freund

    World Bank, United States

    2 publications · 635 citations

    2

    h-index

  4. IG
    Ivar Gaasland

    University of Bergen, Norway

    1 publications · 31 citations

    1

    h-index

  5. JL
    Juan Laborda

    Universidad Carlos III de Madrid, Spain

    1 publications · 13 citations

    1

    h-index

1–5 of 58

Venues

  1. Journal of International Economics

    3 publications · 179 citations

    3

    h-index

  2. International Business Review

    2 publications · 86 citations

    2

    h-index

  3. China & World Economy

    1 publications · 26 citations

    1

    h-index

  4. International Review of Economics & Finance

    1 publications · 12 citations

    1

    h-index

  5. Review of World Economics

    1 publications · 205 citations

    1

    h-index

1–5