GST cross-border services transactions and the connection with Australia
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The work GST cross-border services transactions and the connection with Australia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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GST cross-border services transactions and the connection with Australia
Resource Information
The work GST cross-border services transactions and the connection with Australia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- GST cross-border services transactions and the connection with Australia
- Language
- eng
- Summary
- The Australian federal government is currently considering proposals to simplify the design of the goods and services tax (GST) rules which regulate cross-border transactions. In the author's view, the proposal is a simpler way of dealing with potential problems existing from the "connection with Australia" test and, if the reverse charge provisions of the GST law are revamped, it would provide a clearer understanding of how relevant entities should be charging GST on the supply of services and intangibles
- Citation source
- In: Taxation in Australia. - Sydney. - Vol. 45 (2011),
- Language note
- English
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Context of GST cross-border services transactions and the connection with AustraliaWork of
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