SUBEDI, Baburam. Applicability of Value Added Tax in Nepal . Economic Journal of Nepal, [S. l.], v. 21, n. 1, p. 25–38, 1998. DOI: 10.3126/ejon.v21i1.72043. Disponível em: https://nepjol.info/index.php/EJON/article/view/72043. Acesso em: 23 feb. 2025.