Published on 04 Sep 09
by NATIONAL DIVISION, THE TAX INSTITUTE
The global GST/VAT landscape is currently changing with the number of countries introducing consumption taxes constantly growing and new types of intangibles and other products constantly developing. This paper examines some of these changes including:
- how does Australia compare with other jurisdictions?
- key differences in legal frameworks
- what are the current themes and proposed changes coming out of other jurisdictions?
- relevance of international cases
- the importance of influences other than Europe on Australian analysis.
Current at 02 October 2009
Click here to expand/collapse more articles by Marie PALLOT.