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词汇 Destination principle
分类 英语词汇 英语翻译词典
释义

Destination principle

英语百科

Destination principle

The destination principle is a concept of international taxation which allows for value added taxes to be retained by the country where the taxed product is being sold. They are collected on imports and rebated on exports.

This principle also is applied to the Goods and Services Tax of several countries like India.

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