Koh, Soo How
The case(s) of zero rating and the tax authority’s powers to specify conditions for relief electrónico / Soo How Koh
Disponible únicamente en formato electrónico.
Resumen.
In this Column, the author analyses a recent Singapore High Court case which dealt with the issue of zero rating and the powers of the Inland Revenue Authority to impose zero rating conditions in order for the traders to enjoy zero rating relief for export supplies.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXPORTACION
COMERCIO
JURISPRUDENCIA
SINGAPUR
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 117
The case(s) of zero rating and the tax authority’s powers to specify conditions for relief electrónico / Soo How Koh
Disponible únicamente en formato electrónico.
Resumen.
In this Column, the author analyses a recent Singapore High Court case which dealt with the issue of zero rating and the powers of the Inland Revenue Authority to impose zero rating conditions in order for the traders to enjoy zero rating relief for export supplies.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXPORTACION
COMERCIO
JURISPRUDENCIA
SINGAPUR
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 117