Triangular Transactions

Triangular Transactions is a value-added tax (VAT) liability arrangement involving three parties across at least two jurisdictions, where the supplier, intermediary, and customer form a chain of supply in which the intermediary does not take physical possession of the goods yet is legally responsible for VAT compliance in cross-border intra-community trade.

10

Publications

412

Citations

16

Authors

17

Institutions

Publications per year

2017–2026

1

Authors

16

  1. BM
    Birgit M. Tremml

    Universidad de Valladolid, Spain

    1 publications · 21 citations

    1

    h-index

  2. KR
    Klas Rönnbäck

    University of Gothenburg, Sweden

    1 publications · 24 citations

    1

    h-index

  3. JH
    Jung Hur

    Sogang University, South Korea

    1 publications · 17 citations

    1

    h-index

  4. NH
    Naomichi Hatano

    The University of Tokyo, Japan

    1 publications · 20 citations

    1

    h-index

  5. YA
    Yukihiro Aiba

    Aoyama Gakuin University, Japan

    1 publications · 20 citations

    1

    h-index

1–5 of 16

Venues

  1. The William and Mary Quarterly

    2 publications · 88 citations

    2

    h-index

  2. Journal of world history

    1 publications · 21 citations

    1

    h-index

  3. Journal of the Japanese and International Economies

    JJIE · 1 publications · 19 citations

    1

    h-index

  4. World Economy

    1 publications · 17 citations

    1

    h-index

  5. 1

    h-index

1–5