The Resource GST and electronic distribution platforms

GST and electronic distribution platforms

Label
GST and electronic distribution platforms
Title
GST and electronic distribution platforms
Creator
Subject
Language
eng
Summary
In this article the author summarizes of the application of Australia's GST to electronic digital platforms (EDPs) in relation to inbound intangible supplies and low-value imports, including the compliance approach of the Australian Taxation Office (ATO). In outlining the operation of the GST on EDPs the author argues that this focus is appropriate because of the explosive growth in online sales to private consumers made via online marketplaces
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 1 ; p. 41-44
http://library.link/vocab/creatorName
D'Ascenzo, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • digital economy
  • internet
  • intangibles
  • import
  • tax compliance
Label
GST and electronic distribution platforms
Instantiates
Publication
Label
GST and electronic distribution platforms
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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