Miscellaneous 2002

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

Source: The Tax Institute

Published Date: 1 Apr 2002

 
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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Details

  • Published By: Tim Kyle
  • Published On:1 Apr 2002

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