第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
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Arm is speaking to me at the firm's cosy office in the Dutch capital's lively De Pijp neighbourhood. South of the city centre, it is known for its bustling markets, bohemian history and heavy gentrification.