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Australia's Approach to GST Administration
D'Ascenzo, Michael - 2017
system. When we introduced the GST into Australia, we looked at GST systems around the world in our quest for best practice …
Persistent link: https://www.econbiz.de/10012941414
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Australia's Approach to GST Administration
D'Ascenzo, Michael - 2018
system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia …
Persistent link: https://www.econbiz.de/10012920013
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OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2021
This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...
Persistent link: https://www.econbiz.de/10013237657
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Tax Fraud in the Sales Tax : Zappers -- What are They? How Can Puerto Rico Block Them?
Ainsworth, Richard Thompson - 2019
Persistent link: https://www.econbiz.de/10012906252
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Use and Enjoyment of Intangible Services : The German, Austrian, Danish and Estonian VAT Derogations
Ainsworth, Richard Thompson - 2019
When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four...
Persistent link: https://www.econbiz.de/10014210100
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Global VAT : A Refundable Cost of Doing International Business (An Exploratory Study of Awareness and Experiences of Exporters from Gujarat State of India)
Chugan, Pawan K. - 2013
to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis …
Persistent link: https://www.econbiz.de/10013090477
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Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India
Jain, Tarun - 2017
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 …
Persistent link: https://www.econbiz.de/10012971033
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The Interpretation of Plurilingual Tax Treaties : Routine Interpretation — A Refutation
Resch, Richard Xenophon - 2020
Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts.The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but...
Persistent link: https://www.econbiz.de/10012850635
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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
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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