| 000 | 01223nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c145482 _d145482 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220309130539.0 | ||
| 007 | ta | ||
| 008 | 220224t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969609 _aFazal, Zaif |
|
| 245 | 4 |
_aThe GST reforms that can no longer be delayed in the Maldives _helectrónico _c Zaif Fazal |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe goods and services tax (GST) is the strongest tool for raising government revenue in the Maldives. In this article, the author puts forward three key GST reforms that are necessary to transfigure the existing outdated system. This includes modernizing the existing GST system, updating the current registration threshold to reflect the changes in the economy, and stopping the leaks in the tax base that are caused by violations of the destination principle and transfer mispricing schemes. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 |
_aREFORMA _910750 |
||
| 650 | 4 |
_969610 _aMALDIVAS |
|
| 773 | 0 |
_9166764 _oIVM/2021/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 6, 2021 |
|
| 942 | _cRE | ||