seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

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 reform process for the indirect taxation regime in India has been ongoing for some time, with the prevailing view …

Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial … divided into following parts;1. Introduction2. Levy of service tax in India: general principles3. Legal position relating to … levy of extraterritorial tax4. Statutory position on extraterritorial aspect of levy of service tax in India4.a. Levy upto …

transformation of the indirect-tax regime in the India, came into force in September, 2016. The enabling legislations were passed by …

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 …