The Resource A rational basis for setting GST and VAT grouping thresholds

A rational basis for setting GST and VAT grouping thresholds

Label
A rational basis for setting GST and VAT grouping thresholds
Title
A rational basis for setting GST and VAT grouping thresholds
Creator
Subject
Language
eng
Summary
Grouping provisions are a common feature of VAT and GST regimes. However, there is no international commonality as to the threshold tests that must be met by entities seeking to be grouped. In this article, the author suggests a rational basis for setting a VAT or GST threshold level for grouping and briefly reviews the grouping threshold levels prevailing in the Netherlands, the United Kingdom, New Zealand, Canada, Singapore and Australia
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Stacey, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • GST
Label
A rational basis for setting GST and VAT grouping thresholds
Instantiates
Publication
Label
A rational basis for setting GST and VAT grouping thresholds
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...