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GST Compensation to States : An Ineluctable Obligation on the Union

Sinha, Yash - 2021

The Central Government in the year 2020 initially refused states a recompense for both actual and notional losses in their GST revenues for FY 2020-21. While the discombobulated state governments scrambled to find legal and fiduciary justification to their demands, the Center simply cited...

Persistent link: https://www.econbiz.de/10013242142

Constitutional Framework for Goods and Service Tax (GST) in India

Dahal, Rajib - 2010

This article is first part of my series of articles on Goods and Service Tax (‘GST') - Analysis on Introduction and Impacts in India. I will be constantly updating this GST series with my further articles on coming days. This First Paper makes an attempt to analyse the constitutional...

Persistent link: https://www.econbiz.de/10013144294

Taxing Highly Digitalised Firms : The OECD and New Zealand's Proposed Digital Services Tax

Littlewood, Michael - 2020

The OECD has for several years been laboriously attempting to reform the international tax system so as to rectify the gross under-taxation of heavily digitalized firms such as Google, Facebook and eBay. Progress has been slow, though, so a number of countries, including New Zealand, have...

Persistent link: https://www.econbiz.de/10014093755

Tax Decentralization and Tax Reform in Spain in the European Union Context

Ruiz Almendral, Violeta - 2022

European Union law has an increasing impact on the development of Member States' taxation powers. This is particularly evident in the case of sub-central entities, such as the Autonomous Communities. These limits are themselves in a process of transformation, so it is not always easy to know in...

Persistent link: https://www.econbiz.de/10014030638

Transfer of Business Under the Fair Work Act

Riley, Joellen - 2010

. Nevertheless, the most important practical feature of the new rules is that broad powers have been given to Fair Work Australia to …

Persistent link: https://www.econbiz.de/10013139838

Federalism in Australia

Taylor, Greg - 2012

Persistent link: https://www.econbiz.de/10013113526

Suppliers’ Duties to Report Product-Related Accidents under the New 'Australian Consumer Law' : A Comparative Critique

Nottage, Luke R. - 2012

considered adding such disclosure obligations, which are now found among Australia's main trading partners. Yet good information … product safety outcomes in Australia …

Persistent link: https://www.econbiz.de/10013116145

Negotiating and Applying Investor-State Arbitration Provisions in Free Trade Agreements and Investment Treaties : Australia, Japan and the Asia-Pacific

Nottage, Luke R. - 2012

. The topic has become particularly controversial for Australia, given its ongoing Free Trade Agreement negotiations with … Japan – which is also considering joining negotiations underway among Australia and 10 other states (including the US) for … an expanded Trans-Pacific Partnership Agreement. Both Japan and Australia have almost always included ISA protections in …

Persistent link: https://www.econbiz.de/10013097967

The Rise and Possible Fall of Investor-State Arbitration in Asia : A Skeptic’s View of Australia’s ‘Gillard Government Trade Policy Statement’

Nottage, Luke R. - 2013

investors in Australia. Part I of this paper outlines the complex and potentially far-reaching implications of even the latter … policy stance. Part II revisits some of the economic theory and evidence underlying the related recommendation of Australia … case studies involving investment both in and out of Australia. Part III outlines some less radical ways for Australia …

Persistent link: https://www.econbiz.de/10013092831

The Politics of Fire Protection : The Post-1996 Debate on Urban Building Regulation Reform in Australia

Lombard, Alex - 2014

The development of neoliberal politics has substantially affected the development of fire prevention in Australia. The …

Persistent link: https://www.econbiz.de/10013065814