This paper updates recent issues and discussions relating to cross border transactions and GST.
Denis McCarthy ATI
Denis was a member of the original team that designed
and drafted the Australian GST law and is a Director in the Ernst
& Young Sydney Indirect Taxes team. Denis is a leading GST
adviser, particularly to clients in the financial services, property,
telecommunications and transport sectors. Denis was an expert
adviser to the Board of Taxation in relation to their review of
the application of GST to cross-border transactions. Denis has
considerable experience working with, and advising on, other
countries’ GST and VAT regimes. From 1999 to 2005, Denis was a
member of the OECD advisory committee of the application of VAT
to electronic commerce transactions. In 2007, Denis was a member
of a team that drafted an English version of a VAT law for the United
Arab Emirates. Current at 27 August 2012
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