| 000 | 01241nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c143238 _d143238 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201124130041.0 | ||
| 007 | ta | ||
| 008 | 201124t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_961338 _aHassan, Bilal |
|
| 245 | 0 |
_aImplementation of Goods and Services Tax in Bhutan _hrecurso electrónico _c Bilal Hassan |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aOn 1 July 2020, Bhutan fully implemented the Goods and Services Tax Act 2020 (GST Act) to eliminate other indirect taxes resulting in double and triple taxation. The GST Act will enter into application on 1 January 2021. In this article, the author summarizes the main features of the GST Act, including the regulatory framework and administrative requirements. The author also highlights anti-avoidance GST provisions included in the GST Act in addition to offering some proposals for effective implementation of the GST legislation in Bhutan. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aBUTÁN _968592 |
|
| 773 | 0 |
_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020 |
|
| 942 | _cRE | ||