000 01150nab a2200253 c 4500
003 ES-MaIEF
005 20181031132908.0
007 ta
008 180928s2018 ne |||woo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966672
_aPoh, Eng Hin
245 _aExtending the Singapore goods and services tax to imports of services
_c Eng Hin Poh
260 _c2018
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe Singapore Minister for Finance announced in his recent 2018 Budget Statement that the scope of Singapore's goods and services tax (GST) will be extended to cover imports of services with effect from 1 January 2020. In this article, the author provides an outline and commentary on the proposals arising from the announcement.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _945539
_aIMPORTACION
650 4 _948432
_aSINGAPUR
773 0 _9151529
_oIVM
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g v. 29, n. 5, September/October 2018, p. 191-195
856 _uhttps://online.ibfd.org/kbase/
942 _cRE
999 _c139199
_d139199