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並前往https://www.gov.uk/government/publications/revenue-and-customs-brief-2-2023-vat-and-value-shifting-consultation-update/vat-and-value-shifting-consultation-update-apportionment-of-consideration

VAT and value shifting consultation update - GOV.UK

VAT and value shifting consultation update — apportionment of consideration. Published 3 March 2023. Contents. Purpose of this brief; Who needs to read this ...

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