The case(s) of zero rating and the tax authority’s powers to specify conditions for relief electrónico Soo How Koh
By: Koh, Soo How
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EXPORTACION | COMERCIO | JURISPRUDENCIA | SINGAPUR
In:
International VAT Monitor 2022 (Volume 33), No. 3, p. 117Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/3-5 (Browse shelf) | Available | IVM/2022/3-5 |
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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.
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