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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

The law and policy of VAT tourist tax refund schemes : a comparative analysis

Wang, Tingting; Stewart, Miranda - 2021

Persistent link: https://www.econbiz.de/10012666722

The law and policy of VAT tourist tax refund schemes : a comparative analysis

Wang, Tingting; Stewart, Miranda - In: World tax journal : WTJ 14 (2022) 2, pp. 285-330

Persistent link: https://www.econbiz.de/10013347202

The Law and Policy of VAT Tourist Tax Refund Schemes : A Comparative Analysis

tingting, Wang; Stewart, Miranda - 2022

case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the … improvements to the design and administration of the schemes in Australia and China in light of the policy and comparative analysis …

Persistent link: https://www.econbiz.de/10013309273