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Retracing the Links: Exploring the Relationship Between EU VAT, Customs Duties and International Trade
Retracing the Links: Exploring the Relationship Between EU VAT, Customs Duties and International Trade
Abstract My research project “EU Value Added Tax, Customs Duties and International Trade. Retracing the links” delves into the intriguing close relationship between customs duties and (import) VAT, also in order to gain a deeper understanding of the intricate interplay between them. Firstly, I trace it from an historical-economic perspective and, then, I investigate on...