| 000 | 01093nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146339 _d146339 |
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| 003 | ES-MaIEF | ||
| 005 | 20220908182548.0 | ||
| 007 | ta | ||
| 008 | 220908t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aKoh, Soo How _954866 |
|
| 245 | 1 | 4 |
_aThe case(s) of zero rating and the tax authority’s powers to specify conditions for relief _helectrónico _c Soo How Koh |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this Column, the author analyses a recent Singapore High Court case which dealt with the issue of zero rating and the powers of the Inland Revenue Authority to impose zero rating conditions in order for the traders to enjoy zero rating relief for export supplies. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aEXPORTACION _944071 |
|
| 650 | 4 |
_aCOMERCIO _938116 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aSINGAPUR _948432 |
|
| 773 | 0 |
_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 117 |
|
| 942 | _cRE | ||