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VAT Modernization and Competition in the Cross-border Mail Market

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POST & TELESTYRELSEN (PTS) (2007), The Liberalised Swedish Postal <strong>Market</strong>MYSTERY SHOPPING Evaluation of <strong>Cross</strong>-Border E-Commerce <strong>in</strong> <strong>the</strong> EUWALSH, Tim (2010), Payment Channels <strong>and</strong> <strong>the</strong> Reform of <strong>the</strong> European Union Postal <strong>VAT</strong>¸18th Rutgers Conference on Postal <strong>and</strong> Delivery Economics, 2010WIK (2005), The impact of abolish<strong>in</strong>g <strong>the</strong> <strong>VAT</strong> exemption for postal services provided byDeutsche Post AG32

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