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GST
The Resource
GST
Label
GST
Focus
GST
100+
Items that share the Concept
GST
"... mere contractual analysis" : GST and the Ten Commandments
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"Exporting" services and intangibles : Australia
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"Privatizing" the GST audit : Singapore's compliance programmes
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1993 Budget : rewards for going abroad and rebates for GST at home
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A Mexican perspective on the OECD VAT guidelines
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A VAT/GST Model Convention
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A VAT/GST Model Convention
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A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
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A comparison of the goods and services tax general time of supply rules in New Zealand and Australia
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A federal VAT in Australia?
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A good and service tax for Australia
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A goods and services tax
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A goods and services tax for Australia : what can be learned from the Canadian experience?
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A rational basis for setting GST and VAT grouping thresholds
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A short guide to doing business in Singapore
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A study of opposing experiences with a GST : Australia versus New Zealand
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A taxing decision : Uber picks up an unwanted GST ruling in Australia
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A unifying composite supply doctrine? An Australian view
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Administrative and structural challenges with the prospective Indian GST regime
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Advocacy and taxation in Canada
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African countries without VAT
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An analysis of Sri Lanka's 1995 Budget
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An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
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An institutional perspective on fighting obesity via the GST system : a New Zealand case study
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An introduction to goods and services tax : the biggest tax reform in India
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An investor's guide to the regulatory and tax framework for S-REITs
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Are consumption taxes regressive in Quebec?
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Assessment of major GST expenditures in Pakistan
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Australia : contract manufacturing and tolling agreements
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Australia : recent developments
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Australia : the cloud, e-commerce and taxable presence
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Australia modernizes GST to meet new digital and delivery economies
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Australia provides relief for GST treatment of digital currencies
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Australia sharpens tax policy focus
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Australia's GST has significant impact on sale, lease of real property
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Australia: interaction between customs, GST and transfer pricing
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Australian GST and residential property - uncertainty abounds
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Australian GST handbook
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Australian GST journal
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Australian Master GST Guide 2002
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Australian Taxation Office clarifies GST treatment of securitization transactions
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Australian budget measures align with BEPS project
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Australian federal budget 2011-12 announced
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Australian federal budget 2016-2017 : part two
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Australian government releases tax reform package
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Australian master tax guide
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Australian opposition party issues comprehensive tax reform plan
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Bill 170. Quebec sales tax, second stage GST harmonization, November 29, 1991
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Bill C-112 GST legislation, February 11, 1993
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Bill C-62 Goods & Service Tax Legislation
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Bill C-62. Explanatory Notes, May 15, 1990
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Bit by bit, bitcoin guidance is coming
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Border taxes, cross-border shopping, and the differential incidence of the GST
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Budget summary 1997 and Tax News Letter
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Bulgaria's VAT. The introduction of western tax law into eastern European countries is sometimes a dubious gift
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Busy times ahead for Indian tax system
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CCH IntelliConnect [Asia Pacific]
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Canada GST Service
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Canada GST cases : index and citator : consolidated from 1992-2011
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Canada's GST and real property - Part I
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Canada's GST: sales tax harmonization is the key to simplification
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Canada's goods and services tax: impact on non-residents and international transactions
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Canadian GST - Implications for non-residents doing business with Canada
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Canadian GST : amendments affecting cross-border transactions
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Canadian GST: a potential tax minefield for nonresidents
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Canadian Goods & Services Tax Reporter
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Canadian budget includes surprise repeal of foreign property limitations
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Cash accounting scheme
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Challenging legal issues confronting VAT regimes
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Changes ahead for Taiwan's building and land taxes system
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Changes to the Australian GST immovable property "margin scheme"
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China's capital gains tax holiday
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China's new march on VAT reform
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Clever GST transactions - are the anti-avoidance provisions cleverer?
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Co-ownership of property in Australia and goods and services tax
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Conference : value added tax and direct taxation - similarities and differences
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Consumption tax planning for electronic commerce
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Consumption tax trends : VAT/GST and excise rates, trends and policy issues
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Consumption tax trends : VAT/GST and excise rates, trends and policy issues
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Consumption taxation of e-commerce : 10 year after Ottawa
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Consumption taxes - GST, the way forward
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Consumption taxes and their ramifications for income distribution
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Consumptive disorder : GST and international supplies of things other than goods and real property
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Cooperative compliance : getting into bed with the Australian Taxation Office
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Corporate management tax conference 1990 : Selected income tax and goods and services tax aspects of the purchase and sale of a business
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Corporate management tax conference 1991 : Income tax and goods and services tax planning for executive and employee compensation and retirement
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Corporate management tax conference 1992 : Income Tax and Goods and Services Tax Considerations in Corporate Financing
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Corporate management tax conference 1996 : Income tax and GST planning for the purchase, sale and Canada-US expansion of a business
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Cross-border aspects of Canada's goods and services
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Cross-border chattel hiring : Australia
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Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
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Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
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Cross-border leasing : Singapore
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Cross-border services : a survey of the issues
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Cross-border supplies and Australia's GST
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Cyberspace : the final frontier for international tax concepts?
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Dealing with the Purchaser's interest and nominations : New Zealand GST perspective with an international comparison
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Declaratory relief in revenue matters
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Defining a small business in Australian and New Zealand Taxation : less is more
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Department of General Sales Tax
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Determining the place of taxation of transactions under VAT/GST : can transfer pricing principles help?
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Dilemmas for GST tax policy designers - land transactions
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Distributive effects of the introduction of GST in Malaysia
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Division 165 in perspective
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Drafting and reviewing GST clauses under Australian GST
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E-tail in India : controversy on applying operational taxes
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Edging towards an understanding of an enterprise
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Einführung eines neuen Mehrwertsteuersystems in Indien : die GST und wichtige Entwicklungen bei der Unternehmensbesteuerung
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Electronic commerce and Canada's Tax Administration
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Enhanced tax incentives in Malaysia's 2018 budget
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Estimating and alleviating the goods and services tax compliance cost burden upon small business
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Exchange of currency
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Explanatory notes to legislation relating to the goods and services tax
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Factors affecting the compliance costs of the goods and services tax in Australia
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Fat taxes : a proportionality approach
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Federal budget 2012 : the plan to return to balanced budgets
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Fiduciary Ltd and others v Morningstar Research Pty Ltd and others : [2004] NSWSC 381
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Fightback : an economic assessment : papers from a conference organised by the Public Sector Management Institute, Monash University
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Financial services and the GST : a discussion paper
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Financial services under New Zealand's GST
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First comprehensive "remedial" review of New Zealand's goods and services tax
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Five key trends sweeping the global indirect tax landscape
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Flirting with a U.S. VAT? Comparison of recent U.S. proposals from an indirect tax perspective
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Focus on Egypt : general sales tax
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Focus on New Zealand
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Foreign affairs - a primer on international tax and estate planning (Part 1)
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Forging ahead with Malaysia's GST Act 2014
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GCC VAT : international goods
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GST - Interpretation and practice notes: Time of supply for cheque payment
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GST - an income tax to be interpreted by reference to income tax principles or just another consumption tax
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GST - real property, real issues : Part I : when is a review a review?
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GST : a practical guide
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GST : a reflective evaluation
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GST : creation of rights as a supply
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GST : memoranda, bulletins, policies & info sheets
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GST : real property, real issues : Part III : security needed on security deposits
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GST : real property, real issues : Part IV : margin scheme valuations - an evaluation
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GST : real property, real issues : Part V : going concerns and operational issues
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GST and apportionment in complex transactions
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GST and cross-border investments
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GST and financial services - rating zero-rating
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GST and financial services : international practice and difficulties
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GST and non-profit bodies
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GST and partnerships : an ongoing concern
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GST and related income tax issues affecting property - [part 1]
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GST and related income tax issues affecting property - part 2
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GST and the futures industry
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GST and the insurance industry
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GST and the manufacturing sector
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GST and the real estate sector
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GST and the retailers
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GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines
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GST and the stockbroking industry
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GST and the travel industry
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GST business essentials
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GST changes for land sales
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GST comes to India - the government celebrates but businesses must adjust
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GST compliance and challenges for SMEs in Malaysia
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GST compliance costs for small business in Canada. A study for the Department of Finance Tax Policy
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GST cross-border services transactions and the connection with Australia
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GST era beckons: a comparative analysis of the Indian model GST law provisions with international best practices and OECD
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GST general guide for traders
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GST grouping - nine out of 10 ain't bad
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GST guide
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GST guide 1993 edition. A simple guide to goods and services tax
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GST guide for advertising industry
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GST handbook for finance houses; Q&A relating to finance houses
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GST handbook for members of Leasing Association of Singapore; Q&A relating to members of Leasing Association of Singapore
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GST handbook for merchant banks; Q&A relating to merchant banks
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GST impact : the final countdown
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GST in India : from dream to reality
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GST in India : learning from the Malaysian experience
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GST in India: "a watershed reform"
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GST in Jersey
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GST in Malaysia
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GST in Malaysia : navigating the maze
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GST in retrospect and prospect
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GST legislation plus : featuring key sectional commentary and cross-references
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GST litigation and dispute resolution in the courts
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GST on goods in Singapore's open economy
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GST on package tours to Australia
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GST planning for electronic commerce
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GST planning for electronic commerce
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GST proposals
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GST revolution
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GST survival guide
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GST time-of-supply rules in New Zealand and Australia compared
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GST transitional rules
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GST treatment of debt and equity income streams - an Australian view
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GST treatment of deposits
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GST treatment of deposits - further developments
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GST treatment of legal services
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GST: a comprehensive guide
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Global indirect tax outlook - 2017 and beyond
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Global service arrangements : "Australian GST needs to move with the times"
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Global trends in VAT/GST and direct taxes
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Goods & Service Tax. Explanatory Notes to Bill C-62. With excerpts from the Minister's 1990 Budget Speech, February 20, 1990
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Goods & services tax technical paper, August 8, 1989
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Goods and Service Tax
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Goods and Services Tax (Amendment) Act 1996. Bill No. 15 of 1996
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Goods and Services Tax (Amendment) Act 1996: act no. 25 of 1996
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Goods and Services Tax (General) (Amendment No. 2) Regulations 1994. The Goods and Services Tax Act, (Chapter 117A)
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Goods and Services Tax (General), (Transitional Provisions), (Board of Review), (Composition of Offences), (International Services) Regulations 1993. The Goods and Services Tax Act 1993. (Act 31 of 1993)
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Goods and Services Tax (Imports Relief) (Amendment No. 2) Order 1994
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Goods and Services Tax (Imports relief) (Amendment) Order 1994. The Goods and Services Tax Act, (Chapter 117A)
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Goods and Services Tax Act (Chapter 117A). Goods and Services Tax (General) (Amendment) Regulations 1998
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Goods and Services Tax Act (Commencement) Notification 1993. Act No. 31 of 1993
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Goods and Services Tax Act 1993. No. 31 of 1993
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Goods and Services Tax Act, 1996. A bill to provide for the imposition and collection of a tax on goods and services supplied in Sri Lanka or imported into Sri Lanka; and for matters connected therewith or incidental thereto
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Goods and Services Tax Amendment Act (No. 3), 1991. An act to amend the Goods and Services Tax Act 1985
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Goods and Services Tax Bill to be introduced in Sri Lanka
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Goods and Services Tax Legislation : consolidated to 1 May 1992
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Goods and Services Tax reaches a difficult age
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Goods and service tax: a primer
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Goods and services tax
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Goods and services tax
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Goods and services tax
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Goods and services tax
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Goods and services tax (GST). Registration guide
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Goods and services tax - cross border legal fees
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Goods and services tax - is the individual taxpayer better off?
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Goods and services tax - the Gourley principle applies
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Goods and services tax : incentives for investment funds
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Goods and services tax : the Canadian approach to value-added tax
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Goods and services tax in Australia - mergers and acquisitions and cross-border transactions
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Goods and services tax in Sri Lanka
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Goods and services tax, department of finance overview and technical paper, August 8, 1989
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Goods and services tax: Do I need to register ? How do I prepare my GST return ? How do I keep records and accounts ?
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Guarantees : multiple supplies, different GST treatments
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Guide for Canadian small businesses
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Guide to divisional registration
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Guide to goods and services tax
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Guidelines to taxation and the internet
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Harmonizing provincial sales taxes with the GST : the problem of interprovincial trade
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Harmonizing the RSTs and GST : lessons for Canada from the Canadian experience
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Hong Kong : contract manufacturing and tolling agreements
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Hong Kong and Singapore : a tale of two budgets
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How should VAT systems treat Islamic finance transactions?
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How to zero-rate the GST on food : best and worst practice from the United Kingdom, Canada and Australia
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Identification of residential premises for Australian GST purposes
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Immovable property under VAT : a comparative global analysis
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Implementation of Goods and Services Tax in Malaysia
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Implementation of the goods and services tax - an evaluation
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Implementing the GST in Malaysia : a comparison with Singapore's system
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Implicit gender bias in GST systems
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Important international tax developments : foreign capital gains witholding tax, and anti-Google, Netflix and Amazon taxes
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Improvements to the GST treatment of financial services - the proposed New Zealand approach
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Improving VAT/GST : designing a simple and fraud-proof tax system
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Improving VAT/GST : designing a simple and fraud-proof tax system
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India : contract manufacturing and tolling agreements
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India : goods and services tax - are businesses ready?
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India GST : the mechanics of compliance
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India budget 2018 includes changes to corporation tax
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India gets ready for national GST system in four years
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India moving closer to implementation of GST
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India's 2013 budget fails to bring cheer
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India's GST law and its input tax mechanism : a commentary
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India's GST project
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India's challenges with intangible taxation before and after the GST
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India's experience with VAT
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India's goods and services tax : salient features and post-implementation issues
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India's new GST : the countdown is on
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Indian Union Budget 2012 - overview of key indirect tax reforms
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Indirect tax : innovation, energy, and e-commerce
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Indirect tax traps : selling goods cross-border
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Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
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Indirect taxes
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Indirect taxes in Asia - times of change
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Input tax credits : what Canada's Federal Court of Appeal could have learned from the U.K. VAT
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Inside GST : the development of the goods and services tax
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Insourcing and outsourcing in a VAT context
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Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
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Insurance transactions under Australian GST
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International VAT/GST guidelines
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International VAT/GST guidelines
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International VAT/GST guidelines
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International corporate tax reform or 'race to the bottom'?
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Introducing GST in Singapore
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Introducing a modern GST in India: need for further debate
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Introduction of a goods and services tax : the Canadian experience
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Introduction of goods and services tax system in Jersey
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Introduction to Polish tax law
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Involuntary and statutory supplies - the Australian GST base narrows
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Is obesity degenerating New Zealand's GST?
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Is the GST unconstitutional? Some s 55 problems revisited
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Islamic finance : need for uniformity
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Islamic finance : tax considerations around the world
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Islamic finance meets Australian taxation
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Issues in reforms of union taxes in India
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Japan : contract manufacturing and tolling agreements
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Japan: interaction between customs, GST and transfer pricing
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Key takeaways from India's GST bill for multinationals
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Landmark tax reform : introduction of goods and services tax in India
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Malaysia : contract manufacturing and tolling agreements
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Malaysia master GST guide
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Malaysia master tax guide
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Malaysia's GST treatment of property developers
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Malaysian GST legislation plus : 2015
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Managing EU VAT risks for platform business models
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Minimising the compliance costs of a GST
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Modification of U.S. estate, gift, GST tax regime
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Moving towards a dual GST
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Multinational tax avoidance : Australia initiates targeted tax reforms
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New Canadian GST rules for closely related persons
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New GST laws to make it easier for creditors
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New Zealand : goods and services tax
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New Zealand : offshore supplier GST registration legislation
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New Zealand goods and services tax and how it may affect cross-border dealings
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New Zealand master tax guide
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New Zealand master tax guide
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New Zealand master tax guide
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New Zealand proposes changes to GST treatment of financial services providers
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New Zealand's GST revolution (part 2)
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New Zealand's GST revolution [part 1]
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New Zealand's transfer pricing landscape
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New waters for international business and financial centres
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No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation
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Non-physical retail distribution: digital delivery of music
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Nonresidents and Canada's VAT system
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OECD Draft Guidelines on VAT/GST on cross-border services
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OECD international VAT/GST guidelines : draft commentary on the international VAT neutrality guidelines : achieving neutrality in practice
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OECD tax policy reviews : Costa Rica 2017
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OECD tax policy reviews : Costa Rica 2017
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Objections to taxing resale of residential property under a VAT
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Overview of GST
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Overview of general turnover taxes and tax rates [2008]
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Overview of general turnover taxes and tax rates [2009]
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Overview of general turnover taxes and tax rates [2010]
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Overview of general turnover taxes and tax rates [2011]
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Overview of general turnover taxes and tax rates [2015]
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Overview of general turnover taxes and tax rates [2016]
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Overview of general turnover taxes and tax rates [2017]
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Philippines : contract manufacturing and tolling agreements
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Place of supply : is there a best model out there?
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Plugging the leaks in the East African Community's VATs
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Policy forum: Canada's GST and financial services - where are we now and where could we be?
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Policy forum: The financial activities tax
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Polish taxation 1993 : Part II
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Portuguese VAT rates in the tourism sector
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Practical problems with a simple goods and services tax
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Proposals for the administration of the goods and services tax
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Proposed GST reforms in Canada include integrated national, provincial VAT
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Proposed goods and services tax in India : a rosy beginning or are there thorns too?
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Publishing industry and reduced VAT rates : an open question
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Questions and answers relating to banks
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Questions and answers relating to the hotel industry
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QuoVATis : where are we going globally with indirect taxes?
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Recent changes in Jersey business taxation : zero/ten and GST
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Recent developments regarding the goods and services tax in New Zealand
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Reformed general sales tax in Pakistan
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Reforming Australia's indirect taxes
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Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
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Report of proceedings of the fifty-sixth tax conference : convened by the Canadian Tax Foundation at The Fairmont Royal York Hotel, Toronto, September 26-28, 2004
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Report of proceedings of the forty-fifth tax conference : convened by the Canadian Tax Foundation at the Queen Elizabeth Hotel Montreal November 29, 30, and December 1, 1993
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Report of proceedings of the forty-first tax conference : convened by the Canadian Tax Foundation at the Harbour Castle Westin Hotel Toronto November 27, 28, 29, 1989
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Report of proceedings of the forty-fourth tax conference : convened by the Canadian Tax Foundation at the Royal York Hotel Toronto November 23, 24, 25, 1992
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Report of proceedings of the forty-second tax conference : convened by the Canadian Tax Foundation at the Queen Elizabeth Hotel Montreal November 26, 27, 28, 1990
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Report of the Standing Senate Committee on Banking, Trade and Commerce on Bill C-62
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Residential land under Australian GST
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Retailers' guide on the tourist refund scheme
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Revealing Australia's carbon pollution reduction scheme
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Revenue Code of Liberia Act of 2000 : phase one : Reform Tax Code of Liberia
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Rights or rewards: GST and loyalty programs in Australia
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Sales tax : the simplified system explained
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Sales tax law in Jordan : questions of legality and propriety
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Sales tax reform : the goods and services tax
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Securitization - the position of SPVs under Australian GST
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Securitization arrangements : landmark Canadian GST case on servicing fees
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Shifting the balance : Asia's move to indirect tax
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Singapore : contract manufacturing and tolling agreements
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Singapore : the cloud, e-commerce and taxable presence
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Singapore Budget 2011 : anticipating continuing economic growth
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Singapore GST compliance handbook
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Singapore budget 2002 - restructuring to address new challenges
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Singapore budget 2006
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Singapore master tax guide handbook
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Singapore master tax guide manual
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Singapore releases 2003 Budget
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Singapore's new goods and services tax
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South East Asian tax handbook
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Sprzedaz nieruchomosci bez wymaganej formy aktu notarialnego a podatek od towarów i uslug
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Staples' guide to New Zealand tax practice
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Staples' guide to New Zealand tax practice : 1982-83
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Strategies for minimizing Canadian duties and import taxes
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Structure and administration of VAT in Canada - lessons for India
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Studies in the history of tax law : volume 3
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Studies in the history of tax law : volume 3
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Studies in the history of tax law : volume 7
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Supplies under continuing lease : the impact of the MBI Properties decision
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Supply of rights and rights to a supply
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Swedish taxation : developments since 1862
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Tax avoidance in Australia
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Tax certainty : IMF/OECD report for the G20 finance ministers
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Tax effects on rental housing in Halifax, Nova Scotia
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Tax issues arising in connection with wine contracts, contractual disputes, and sales and purchases of wine businesses
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Tax law in Japan
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Tax matters : New Zealand tax handbook 1998-99
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Tax planning for businesses in Malaysia
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Tax provisions in India's 2014 budget
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Tax reform : reducing disincentives and inequities
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Tax reform in New Zealand
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Tax summary : the guide to Australian tax
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Tax system in India : evolution and present structure
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Tax system of Canada
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Tax thoughts on today's taxing times
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Tax wealth in fifty states
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Tax working group myopia: the omission of corrective taxes to deal with obesity
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Taxation and benefit reform 1985
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Taxation compliance costs : a festschrift for Cedric Sandford
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Taxation in Singapore
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Taxation in the 'lucky country'
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Taxation of Islamic financing arrangements : Singapore
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Taxation of awards
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Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
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Taxation of cross-corder e-commerce : addressing the tax challenges of the digital economy in New Zealand
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Taxation of foreign service providers : Australia
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Taxation of foreign service providers : Malaysia
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Taxation of foreign service providers : Singapore
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Taxation of goods and services in Pakistan
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Taxation of intercompany dividends under tax treaties and EU law
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Taxation of intercompany dividends under tax treaties and EU law
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Taxation of interstate transactions under the proposed Indian GST
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Taxation of real estate in Canada
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Taxation on transfer of going concern ("TOGC") in Brazil : essential requirements for tax exemptions on the sale of whole business unit
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Taxes, health & disabilities
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Taxing consumption
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Taxing the bull by the horns : reforming Australia's cross-border GST rules
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Taxing the cloud : Australia
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Taxing the cloud : India
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Taxing the cloud : Korea
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Taxing the cloud : Singapore
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Taxing the consumption of owner-occupied residential property
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Taxing virtually everything : cyberspace profits, property law and taxation liability
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Tendances des impôts sur la consommation : TVA/TPS et droits d'accise : taux, tendances et questions d'administration : édition 2004
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Text, context and the interpretation of a "practical business tax"
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The 1996 Budget
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The Australian GST treatment of telephone cards
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The Australian GST: a "brave new world" for both consumers and businesses
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The Australian tax handbook
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The Canadian goods and services tax : an overview
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The Canadian goods and services tax : history, policy and politics
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The Canadian tax handbook 1992-93
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The GST in Canada : plus ça change, plus c'est la même chose?
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The GST treatment of bodies corporate : uncertainty, change and leaky buildings
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The Goods and Services Tax Act (Chapter 117A)
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The Goods and Services Tax Act 1993. (No. 31 of 1993)
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The Goods and Services Tax Bill - some observations
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The Henry Review's tax on financial services : an alternative approach for Australia
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The OECD base erosion and profit shifting initiative in an Australian context - the current state of play
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The OECD international VAT/GST guidelines : completion of a (first) major step towards global coordination of value-added-tax systems
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The Tax Institute
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The Tax Practitioner 1992 : the complete guide to income tax practice
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The VAT/GST treatment of public bodies
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The application of the goods and services tax to real property transactions
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The biggest tax reform since independence : has the GST improved the ease of doing business in India?
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The business transfer tax as a consumption tax
