| Journal Call no. | HF3853.E86E32 |
|---|---|
| Article Title | VAT and Hong Kong Exporters. |
| Is Part Of | EEC monitor ; no.4, Dec 1991, p.9. |
| Abstract | If a "supply" of goods is made within the destination country, Value Added Tax (VAT) will become chargeabe on that supply and, subject to the VAT registration limits, the person making the supply may be liable to be VAT registered. This applies even if that person is established or resident outside the destination country, for example in Hong Kong. |