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.
Marie is a Policy Manager with the Policy Advice Division of New
Zealand’s Inland Revenue. Her role is to provide recommendations for
legislative change to the New Zealand Government predominantly in
the areas of GST and tax administration. Marie is also a bureau member
of the OECD’s working party 9 on consumption taxes which is in the
process of developing international guidelines for the GST/VAT treament
of cross-border supplies of services to businesses.
- Current at
01 July 2009