Disposal of less than 100 per cent of shares in a subsidiary not a transfer of a going concern - VAT groups and transfer of a going concern - recovery of input VAT

Author： Ismer Roland   Endres Daniela  

Publisher： Hart Publishing

ISSN： 2048-8440

Source： World Journal of VAT/GST Law, Vol.1, Iss.1, 2012-07, pp. : 111-114

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