Datt, Kalmen
The Commissioner's obligation to make compensating adjutsments for income tax and GST in Australia and New Zealand / Kalmen Datt and Mark Keating .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.
RENTA
IMPUESTOS
IMPUESTO SOBRE EL VALOR AÑADIDO
AUSTRALIA
Keating, Mark
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 465-495
The Commissioner's obligation to make compensating adjutsments for income tax and GST in Australia and New Zealand / Kalmen Datt and Mark Keating .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.
RENTA
IMPUESTOS
IMPUESTO SOBRE EL VALOR AÑADIDO
AUSTRALIA
Keating, Mark
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 465-495