World Comparison between LRD, Commissionaire and Sales agent 27 September 20221,163 views1 min read Source Keygroup – High level comparison between LRD, Commissionaire and Agent Tradetaxport – The Limited Risk Distributor VAT Model University of Helsinki – The Commissionaire Distributor Model in a Post-BEPS Environment TP Guidelines – Commissionaire Taxable person Taxable transaction E-invoicing Compliance E-book VAT: Agent vs Principal