| 000 | 01171nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c144375 _d144375 |
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| 003 | ES-MaIEF | ||
| 005 | 20210624123505.0 | ||
| 007 | ta | ||
| 008 | 210623t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 0 |
_aGST and phoenixing of companies _helectrónico _c Anton Joseph |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines several measures that have been put in place in Australia to target “phoenixing” of companies, especially focusing on tax and GST-related legislative developments. He also reviews the steps taken by the Australian Tax Office in this regard, and looks at the position prevailing prior to 2012, under the law applicable to companies, which was largely ineffective in recovering GST payable when companies indulged phoenixing. | ||
| 650 | 4 |
_943504 _aEMPRESAS |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9165304 _oIVM/2021/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 3, 2021 |
|
| 942 | _cRE | ||