GST



Public spending has mushroomed over the last two years as governments around the world struggle to cope with the health and economic fallout of the… Read More ›

Business as Usual or Breaking With the Past? IMF Tax Advice in the Covid-19 Era

Any commodity tax system must specify whether firms or consumers remit taxes. For e-commerce, historically, consumers in the United States were responsible for remitting taxes.… Read More ›

Remittance Rules and Tax Rates

Tax administrators around the world are frustrated that they cannot catch cross-border transaction-based tax evasion on digital platforms. Many of these transactions are related to… Read More ›

Daigou: Cross-Border Digitalised Hidden Economy Transactions Are Now Detectable

There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›

The Goods and Services Tax and the Policy Behind Exempting Basic Food

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›

Regulating a New Phenomenon: Examining the Legal Nature and Taxation of Cryptocurrencies in Australia and Singapore

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Including Resales of Residential Premises in the GST Base

Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

1 2 3 … 5
top