000			01505nab a2200241 c 4500
999			_c146348 _d146348
003			ES-MaIEF
005			20220909185311.0
007			ta
008			220909t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aKoh, Soo How _954866
245	1	0	_aZero rating and the (un)certainty of conditions imposed to qualify for relief _helectrónico _c Soo How Koh
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn this article, the author discusses the related decisions of the Singapore GST Board of Review and the Singapore High Court, both of which allowed the zero rating treatment of the exports of goods even though the taxpayer did not fully satisfy the export documentation guidelines prescribed by the tax authority for zero rating relief. The courts ruled that the tax authority has to take the necessary steps to determine whether the goods were exported and the taxpayer was entitled to rely on the specific directions that were previously issued to the taxpayer for the zero rating treatment to apply even though the specific directions differed from the guidelines.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aEXPORTACION _944071
650		4	_aJURISPRUDENCIA _947570
650		4	_aSINGAPUR _948432
773	0		_9167874 _oIVM/2022/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 4, p. 165-167
942			_cRE