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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST

Millar, Rebecca - 2013

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

Persistent link: https://www.econbiz.de/10013072265

Taxing the Bull by the Horns : Reforming Australia’s Cross-Border GST Rules

Millar, Rebecca - 2009

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 …

Persistent link: https://www.econbiz.de/10014204139

Coordinating VATs between EU member states

Genser, Bernd - 2002

The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...

Persistent link: https://www.econbiz.de/10011408932

Coordinating Vats between EU Member States

Genser, Bernd - 2021

Persistent link: https://www.econbiz.de/10013320640

Grappling with Basic VAT Concepts in the Australian GST : The Meaning of 'Supply for Consideration'

Millar, Rebecca - 2015

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 …

Persistent link: https://www.econbiz.de/10013024791

Transfer pricing under an origin based VAT system

Genser, Bernd; Schulze, Günther G. - 1995

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

Persistent link: https://www.econbiz.de/10009708589

VAT and Immovable Property : Full Taxation Models and the Treatment of Capital Gains on Owner-Occupied Residences

Millar, Rebecca - 2016

How should immovable property (in particular residential property) be treated under a value added tax? This paper considers whether proposals to tax all sales of immovable property (including consumer to consumer sales) are preferable to existing models (in which the first sale of new...

Persistent link: https://www.econbiz.de/10013007385

VAT/GST in a Global Digital Economy : Looking Ahead - Potential Solutions and the Framework to Make Them Work

Millar, Rebecca - 2016

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

Persistent link: https://www.econbiz.de/10012993634

Intentional and Unintentional Double Non-Taxation Issues in VAT

Millar, Rebecca - 2009

This paper builds on an analysis of VAT jurisdiction rules in Sydney Law School Research Paper No. 09/44, to consider intentional and unintentional double non-taxation issues in the context of VAT. Since a VAT is an indirect consumption tax, imposed on suppliers but intended to burden the...

Persistent link: https://www.econbiz.de/10014207291