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 |
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| OP 138-Bis/2019/93/4-4 Hypothekenbank | OP 138-Bis/2019/93/5 Tax Notes International | OP 138-Bis/2019/93/5-1 U.S. tax review | OP 138-Bis/2019/93/5-2 Proposed reforms to Singapore's goods and services tax for the digital age | OP 138-Bis/2019/93/6 Tax Notes International | OP 138-Bis/2019/93/6-1 Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs | OP 138-Bis/2019/93/6-2 Extending German nonresident income taxation to disposals of real-property-rich corporations |
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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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