| 000 | 01278nab a2200265 i 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181015184121.0 | ||
| 007 | ta | ||
| 008 | 181015t2018 au ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_955155 _aDatt, Kalmen |
|
| 245 | 4 |
_aThe Commissioner's obligation to make compensating adjutsments for income tax and GST in Australia and New Zealand _c Kalmen Datt and Mark Keating |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aBoth Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction. | ||
| 650 | 4 |
_950200 _aRENTA |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 700 | 1 |
_966614 _aKeating, Mark |
|
| 773 | 0 |
_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 465-495 |
|
| 942 | _cART | ||
| 999 |
_c139079 _d139079 |
||