Zhang, W. (2022) “A Critical Perspective of ‘Subjective Value’ According to the CJEU to Determine the VAT Taxable Amount in Barter Transaction - A New Solution”, Journal of Tax Administration, 7(2), pp. 153–183. Available at: https://journals.docuracy.co.uk/jota/article/view/27 (Accessed: 16 October 2024).