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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
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
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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
Persistent link: https://www.econbiz.de/10012906252
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
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
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
One of the unique features of Australia's GST is the margin scheme applicable to supplies of immovable property, which …
Persistent link: https://www.econbiz.de/10013104887
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