Kuan, Liu Hern

Proposed reforms to Singapore's goods and services tax for the digital age / by Liu Hern Kuan and Vincent Ooi .-- , 2019


Disponible tembién en formato electrónico en la Biblioteca del IEF.

In this article, the authors highlight gaps in Singapore's goods and services tax system and discuss several proposals aimed at eliminating those gaps and making the GST a more effective tool for raising revenue in the digital economy.


IMPUESTO SOBRE EL VALOR AÑADIDO
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
ECONOMÍA DIGITAL
SINGAPUR


Ooi, Vincent

Tax Notes International 1048-3306 v. 93, n. 5, February 4, 2019, p. 487-520

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