The Resource The cross-border electronic supply EU-VAT rules : lessons for Australian GST

The cross-border electronic supply EU-VAT rules : lessons for Australian GST

Label
The cross-border electronic supply EU-VAT rules : lessons for Australian GST
Title
The cross-border electronic supply EU-VAT rules : lessons for Australian GST
Creator
Subject
Language
eng
Summary
This article examines whether the amended EU VAT Directive might serve as a model for Australia's GST regime. The VAT and GST legislation of both the European Union and Australia is analysed and compared, with particular focus on cross-border e-commerce supplies and enforcement issues
Citation source
In: Revenue law journal. - Gold Coast. - Vol. 14 (2004), p. 119-150
http://library.link/vocab/creatorName
  • Alexiou, C
  • Morrison, D. (David)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • e-commerce
  • supply (VAT)
Label
The cross-border electronic supply EU-VAT rules : lessons for Australian GST
Instantiates
Publication
Label
The cross-border electronic supply EU-VAT rules : lessons for Australian GST
Publication

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