Treasury Laws Amendment (GST Low Value Goods) Bill 2017 [Provisions]

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Author :
Publisher :
ISBN 13 : 9781760105761
Total Pages : 0 pages
Book Rating : 4.1/5 (57 download)

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Book Synopsis Treasury Laws Amendment (GST Low Value Goods) Bill 2017 [Provisions] by : Australia. Parliament. Senate. Economics Legislation Committee

Download or read book Treasury Laws Amendment (GST Low Value Goods) Bill 2017 [Provisions] written by Australia. Parliament. Senate. Economics Legislation Committee and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Amends the: A New Tax System (Goods and Services Tax) Act 1999 to ensure that goods and services tax is payable on certain supplies of low value goods that are purchased by consumers and are imported into Australia; and Taxation Administration Act 1953 to broaden administrative penalties for making false or misleading statements."--Publisher's website.

CJEU - Recent Developments in Value Added Tax 2018

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410363
Total Pages : 255 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2018 by : Michael Lang

Download or read book CJEU - Recent Developments in Value Added Tax 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-24 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

CJEU - Recent Developments in Value Added Tax 2022

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413303
Total Pages : 375 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2022 by : Georg Kofler

Download or read book CJEU - Recent Developments in Value Added Tax 2022 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-01-17 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Vat in the Digital Era

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Publisher : Oxford University Press
ISBN 13 : 0198888309
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Vat in the Digital Era by :

Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

E-commerce Evolution in Asia and the Pacific

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Author :
Publisher : Asian Development Bank
ISBN 13 : 9292703935
Total Pages : 190 pages
Book Rating : 4.2/5 (927 download)

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Book Synopsis E-commerce Evolution in Asia and the Pacific by : Asian Development Bank

Download or read book E-commerce Evolution in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2023-11-01 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyzes e-commerce in Asia and the Pacific, assesses its environmental impact, and explains why providing adequate internet, online payments, and last-mile logistics is key to creating a sustainable and inclusive digital marketplace. Noting the region makes up the largest share of the world’s online retail market, it tracks the impact of the pandemic and emphasizes the need to level the playing field for small businesses. It outlines ways for companies to measure their carbon footprint, highlights the potential risk of anti-competitive behavior, and explains the need to improve digital taxation policies in line with e-commerce’s rapid growth.

Illicit Trade Misuse of Small Parcels for Trade in Counterfeit Goods Facts and Trends

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264307850
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Illicit Trade Misuse of Small Parcels for Trade in Counterfeit Goods Facts and Trends by : OECD

Download or read book Illicit Trade Misuse of Small Parcels for Trade in Counterfeit Goods Facts and Trends written by OECD and published by OECD Publishing. This book was released on 2018-12-12 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the potential for the misuse of small parcels for trade in counterfeit and pirated goods. It presents the legal and economic contexts of the operation of express and postal services. It also looks at the available data on volumes of small consignments, via postal and courier ...

CJEU - Recent Developments in Value Added Tax 2017

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 3709409543
Total Pages : 384 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2017 by : Michael Lang

Download or read book CJEU - Recent Developments in Value Added Tax 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-08-10 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Productivity Commission Act 1998 (Australia) (2018 Edition)

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Author :
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781720637998
Total Pages : 28 pages
Book Rating : 4.6/5 (379 download)

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Book Synopsis Productivity Commission Act 1998 (Australia) (2018 Edition) by : The Law The Law Library

Download or read book Productivity Commission Act 1998 (Australia) (2018 Edition) written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-06 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Productivity Commission Act 1998 (Australia) (2018 Edition) The Law Library presents the complete text of the Productivity Commission Act 1998 (Australia) (2018 Edition). Updated as of May 15, 2018 This book contains: - The complete text of the Productivity Commission Act 1998 (Australia) (2018 Edition) - A table of contents with the page number of each section

Importing Into the United States

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Publisher :
ISBN 13 : 9781304100061
Total Pages : 0 pages
Book Rating : 4.1/5 ( download)

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Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection

Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.

Taxing Stablecoins

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Taxing Stablecoins by : Mr. Christophe J Waerzeggers

Download or read book Taxing Stablecoins written by Mr. Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2023-05-25 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Fintech Note specifically considers the challenges that tax law systems face to achieve neutrality in taxing transactions in one specific type of crypto asset: stablecoins. Stablecoins are a category of crypto assets that aim to maintain a stable value relative to a specified asset or to a pool of assets, such as sovereign currencies. In this way, they are designed to address the problem of volatility in the prices of crypto assets; price volatility generally makes these assets poor candidates to be a store of value and is one of the main impediments against their more widespread adoption as a means of payment. The prospect of a more widespread adoption of stablecoins warrants a closer look at their tax treatment and associated challenges.

Water Code

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Publisher :
ISBN 13 :
Total Pages : 548 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Water Code by : Texas

Download or read book Water Code written by Texas and published by . This book was released on 1972 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A New Tax System (Goods and Services Tax) Act

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Author :
Publisher : "Издательство ""Проспект"""
ISBN 13 : 539208172X
Total Pages : 509 pages
Book Rating : 4.3/5 (92 download)

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Book Synopsis A New Tax System (Goods and Services Tax) Act by : Australia

Download or read book A New Tax System (Goods and Services Tax) Act written by Australia and published by "Издательство ""Проспект""". This book was released on 2016-02-15 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: A New Tax System (Goods and Services Tax) Act 1999 Act No. 55 of 1999 as amended This compilation was prepared on 4 July 2011 taking into account amendments up to Act No. 61 of 2011 As of 15/11/2011 Australia

Illicit Trade Governance Frameworks to Counter Illicit Trade

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264291652
Total Pages : 245 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Illicit Trade Governance Frameworks to Counter Illicit Trade by : OECD

Download or read book Illicit Trade Governance Frameworks to Counter Illicit Trade written by OECD and published by OECD Publishing. This book was released on 2018-03-01 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines governance frameworks to counter illicit trade. It looks at the adequacy and effectiveness of sanctions and penalties applicable, the steps parties engaged in illicit trade take to lower the risk of detection - for example through small shipments - and the use of free trade ...

International VAT/GST Guidelines

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Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

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Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

How to Manage Value-Added Tax Refunds

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

Trade Policy Review

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Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.3/5 (21 download)

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Book Synopsis Trade Policy Review by :

Download or read book Trade Policy Review written by and published by . This book was released on 2020 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 326 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.