Proposed reforms to Singapore's goods and services tax for the digital age by Liu Hern Kuan and Vincent Ooi
By: Kuan, Liu Hern
.
Contributor(s): Ooi, Vincent.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ECONOMÍA DIGITAL | SINGAPUR
In:
Tax Notes International v. 93, n. 5, February 4, 2019, p. 487-520Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/5-2 (Browse shelf) | Available | OP 138-Bis/2019/93/5-2 |
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.
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