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WikiPedia: Thuế_giá_trị_gia_tăng http://www.britannica.com/EBchecked/topic/622472 http://www.deloitte.com/dtt/article/0,2297,sid%253... http://www.statevat.com http://www.mysme.de/index.php?module=pagemaster&PA... http://ec.europa.eu/taxation_customs/taxation/vat/... http://id.loc.gov/authorities/subjects/sh85141932 http://www.michigan.gov/treasury/0,1607,7-121-1750... http://www.taxworld.ie/legislation/VAT/Acts/VATA19... http://d-nb.info/gnd/4038416-0 http://europa.eu.int/eur-lex/en/consleg/pdf/1977/e...