de la Feria, R. (2009). Place where the supply/activity is effectively carried out as an allocation rule: VAT v. direct taxation. International Bureau of Fiscal Documentation.
Chicago Style (17th ed.) Citationde la Feria, R. Place Where the Supply/activity Is Effectively Carried Out as an Allocation Rule: VAT V. Direct Taxation. International Bureau of Fiscal Documentation, 2009.
MLA (9th ed.) Citationde la Feria, R. Place Where the Supply/activity Is Effectively Carried Out as an Allocation Rule: VAT V. Direct Taxation. International Bureau of Fiscal Documentation, 2009.
Warning: These citations may not always be 100% accurate.