Self-supply Rules

Self-Supply Rules is a regulatory framework within value-added tax (VAT) liability that distinguishes transactions involving the use or transfer of goods or services by a taxable person for their own private or business purposes from arm’s-length commercial transactions, thereby imposing VAT obligations in the absence of a third-party supply.

2

Publications

93

Citations

5

Authors

1

Institutions

Publications per year

2017–2026

0

Authors

5

  1. AR
    Andrés Ramos

    Universidad Pontificia Comillas, Spain

    1 publications · 81 citations

    1

    h-index

  2. JM
    Jesús M. Latorre

    Universidad Pontificia Comillas, Spain

    1 publications · 81 citations

    1

    h-index

  3. BA
    Baruch A. Kipnis

    University of Haifa, Israel

    1 publications · 12 citations

    1

    h-index

  4. LO
    Luis Olmos

    Universidad Pontificia Comillas, Spain

    1 publications · 81 citations

    1

    h-index

  5. KD
    Kristin Dietrich

    Universidad Pontificia Comillas, Spain

    1 publications · 81 citations

    1

    h-index

1–5 of 5

Institutions

1

  1. Universidad Pontificia Comillas

    Madrid, Spain

    1 h-index

    4 publications

    324 citations

1–1 of 1

Venues

  1. Economic Geography

    EG · 1 publications · 12 citations

    1

    h-index

  2. Electric Power Systems Research

    1 publications · 81 citations

    1

    h-index

1–2