Graham Hill was for many years the pre-eminent tax judge in the Federal Court of Australia. Throughout his career as a …

This paper critically evaluates the legal design of Australia’s GST (a value added tax) in light of recent OECD work on … consideration of Australia’s place of taxation rules for ‘inbound’, ‘outbound’, ‘wholly domestic’, and ‘wholly foreign’ transactions …, and their interaction with the rules on input tax credit entitlements, reveals that Australia does indeed use such a Main …

The quintessentially eccentric style in which the Australian GST law is drafted has led the High Court of Australia to … suggest that Australia's GST differs from other value added taxes in respect of a concept that is basic to all such taxes: the …

state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … shortfall could have affected statistical findings on VAT performance was assessed and rejected. Whether or not in India as a …

This study reviews the effectiveness of state level tax administrations in India with reference to their implementation … transition to the VAT from the predecessor sales tax carried out by India's supreme audit institution, the Office of the … it consequence, widespread tax non-compliance, had a statistically measurable impact on tax performance. Since India …

in India on July 1, 2017. To get a comparative picture of its vulnerability to tax evasion, data for the OECD countries … India. This is followed by a look at the complex structure of the Indian GST which can result in negative GST rates for some … goods or services. The coordinated examination and reform of India's Central and state GST administrations, overseen by the …

, Australia, New Zealand, Korea, and other countries, the paper remains highly topical and relevant to the current discourse on …