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  • GST: Experience in other jurisdictions presentation

GST: Experience in other jurisdictions presentation

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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 presentation 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.

Author profile

Marie Pallot
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
Click here to expand/collapse more articles by Marie PALLOT.

 

This was presented at 2009 National GST Intensive Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

Materials from this session:

GST and insolvency: A difficult area

Author(s):  Ben KELLY

Materials from this session:

GST and Insolvency - A difficult area

Author(s):  Philip LOONEY

Materials from this session:

In the action of GST

Author(s):  Lachlan R WOLFERS

Materials from this session:

GST - Challenging the Commissioner in the AAT and the Courts

Author(s):  Chris SIEVERS

Materials from this session:

Time periods and their importance in respect of GST

Author(s):  Brad MILLER

Materials from this session:

Experience in other jurisdictions

Author(s):  Marie PALLOT

Materials from this session:

10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading?

Author(s):  Michael B EVANS

Materials from this session:

10 years of GST - The trials and tribulations: What has changed?

Author(s):  Deborah Jenkins

Materials from this session:

Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

Materials from this session:

GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

Further details about this event:

 

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