| 000 | 01286nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c146850 _d146850 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221129122911.0 | ||
| 007 | ta | ||
| 008 | 221129t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970254 _aRobles Santos, Jannica |
|
| 245 | 0 |
_aRecent changes in treatment of export transactions in the Philippines _helectrónico _c Jannica Robles Santos |
|
| 500 | _aResumen. | ||
| 520 | _aRecent changes overhauling the Philippines’ Tax Code and the issuance of administrative regulations resulted in confusion on whether the zero VAT rate still applied to sales between businesses registered for VAT in economic zones and whether the Philippines still adhered to the cross-border principle. Tracing the roots of the Philippine VAT system and economic zones, the author discusses the impact of recently enacted legislative amendments to the treatment of export sales of goods and services and transactions in economic zones as well as the applicability of the cross-border doctrine. | ||
| 650 | 4 |
_944071 _aEXPORTACION |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_944258 _aFILIPINAS |
|
| 773 | 0 |
_9168541 _oIVM/2022/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 33, n. 5, 2022, p. 205-209 |
|
| 942 | _cRE | ||