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Kenny, Paul - 2013

The issue of taxing wine grapes provoked a strong reaction from the wine industry and resulted in the Commissioner of Taxation’s recent press release that announced that wine grapes were considered to be GST free. This article examines the decision by the Commissioner of Taxation to classify...

Persistent link: https://www.econbiz.de/10014152971

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

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

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

Analysis of the Impact of GST in a Strategic Way

Kanade, Akshay - 2017

Goods and Service Tax (GST) was a much awaited move in the domain of indirect taxes in India. With the introduction of …

Persistent link: https://www.econbiz.de/10012951459

Service Tax on Lawyers : A Levy Short Lived?

Jain, Tarun - 2012

The history of ever expanding horizon of service tax law in India has extensive sub-chapters of its own. The levy being …

Persistent link: https://www.econbiz.de/10013104510

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

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

BASIC STRUCTURE OF GST, IGST, SGST, UTGST & CGST

Jain, Naman; Reddy, Sai Srinivas - 2022

GST is one indirect tax for the whole nation, which will make India one unified common market. The GST intends to …

Persistent link: https://www.econbiz.de/10013305898

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