https://www.bba.org.uk/policy/financial-and-risk-policy/taxation/vat/oecd-discussion-drafts-of-two-new-elements-of-the-oecd-international-vatgst-guidelines/&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNFSCKjStrjBD5wGglEbZpWsU_AfiQ
Sponsors:
