The Internal Market and VAT: intra-group transactions of branches, subsidiaries and VAT groups - EC Tax Review View The Internal Market and VAT: intra-group transactions of branches, subsidiaries and VAT groups by Ad van Doesum,Herman van Kesteren - EC Tax Review The Internal Market and VAT: intra-group transactions of branches, subsidiaries and VAT groups Ad van Doesum Herman van Kesteren 16 1 EC Tax Review