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Consumptive disorder: GST and international supplies of things other than goods and real property

Published on 01 Apr 02 by THE TAX INSTITUTE

This paper discusses the essential features of the destination principle. This principle is the OECD sanctioned method of 'solving' double tax and double non-tax problems in the international environment and has almost universally been adopted in national consumption tax systems, including the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act').

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Tim KYLE

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