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Issue DateTitleAuthor(s)
Mar-2006Taxing Services under the EU VAT and Japanese Consumption Tax: A Comparative Assessment of New EU Place of Taxation Rules for Services and IntangiblesAinsworth, T Richard; AKIOKA, Hiroki
Mar-2010Virtual Intermediaries : Consumption Tax Problems in Japan, Europe, and the United States - The Case of the Virtual Travel AgentAinsworth, T Richard; AKIOKA, Hiroki
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