A New Tax System Goods And Services Tax Act 1999 Australia 2018 Edition
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| Author | : John Bevacqua |
| Publisher | : John Wiley & Sons |
| Total Pages | : 611 |
| Release | : 2024-03-11 |
| Genre | : Business & Economics |
| ISBN | : 139422592X |
Now updated to reflect the changes to the 2023/2024 tax rates and the May 2023 budget, the text is concise and to the point, easy to digest and applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essentialcore legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. This new edition discusses ethics and technology including cryptocurrency examples in every chapter. New features include more content on diversity and inclusion with a focus on indigenous content. Students can access both the print and digital formats, including animated work problems, practitioner videos, and questions with feedback in the eText.
| Author | : Georg Kofler |
| Publisher | : Linde Verlag GmbH |
| Total Pages | : 306 |
| Release | : 2024-01-17 |
| Genre | : Law |
| ISBN | : 3709413311 |
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
| Author | : Nevia Čičin-Šain |
| Publisher | : Linde Verlag GmbH |
| Total Pages | : 541 |
| Release | : 2022-10-05 |
| Genre | : Law |
| ISBN | : 3709412587 |
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
| Author | : |
| Publisher | : Oxford University Press |
| Total Pages | : 401 |
| Release | : 2023-12-14 |
| Genre | : Law |
| ISBN | : 0198888309 |
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
| Author | : Peter Butt |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 968 |
| Release | : 2021-02-25 |
| Genre | : Law |
| ISBN | : 1509936262 |
Clarity and precision in legal writing are essential skills in the practice and study of law. This book offers a straightforward, practical guide to effective legal style from a world-leading expert. The book is thoughtfully structured to explain the elements of good legal writing and its most effective use. It catalogues all aspects of legal style, topic by topic, phrase by phrase, usage by usage. It scrutinises them all, suggesting improvements. Its 'dictionary' arrangement makes it easy to navigate. Topics range as widely as ambiguity, definitions, provisos, recitals, simplified outlines, terms of art, tone, and the various principles of legal interpretation. Words and phrases deal with legal expressions that non-lawyers find opaque and obscure. The purpose is to show that you can usually substitute a plain-English equivalent. Usage entries include matters such as abbreviations, acronyms, active and passive voice, brackets, bullet points, citation methods, cross-referencing, deeds, fonts, document design, footnotes, gender-neutral language, numbering systems, plain language, punctuation, the use of Latin, structures for legal advices and documents, and techniques for editing and proofreading. With an emphasis on technical effectiveness and understanding, the book is required reading for all those engaged in the practice and study of law.
| Author | : Robert F. van Brederode |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 615 |
| Release | : 2021-08-09 |
| Genre | : Law |
| ISBN | : 9403524243 |
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
| Author | : Mohamed Ariff |
| Publisher | : Sunway University Press |
| Total Pages | : 215 |
| Release | : 2023-09-05 |
| Genre | : Business & Economics |
| ISBN | : 9675492953 |
Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction offers a clear and concise analysis of Malaysia’s taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners and eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future.
| Author | : Andy Gibson |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 241 |
| Release | : 2023-10-25 |
| Genre | : Law |
| ISBN | : 940353687X |
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Australia deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Australia will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
| Author | : Michael Lang |
| Publisher | : Linde Verlag GmbH |
| Total Pages | : 317 |
| Release | : 2019-07-24 |
| Genre | : Law |
| ISBN | : 3709410355 |
The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
| Author | : Shireen Morris |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 220 |
| Release | : 2020-08-06 |
| Genre | : Law |
| ISBN | : 1509928936 |
This book makes the legal and political case for Indigenous constitutional recognition through a constitutionally guaranteed First Nations voice, as advocated by the historic Uluru Statement from the Heart. It argues that a constitutional amendment to empower Indigenous peoples with a fairer say in laws and policies made about them and their rights, is both constitutionally congruent and politically achievable. A First Nations voice is deeply in keeping with the culture, design and philosophy of Australia's federal Constitution, as well as the long history of Indigenous advocacy for greater empowerment and self-determination in their affairs. Morris explores the historical, political, theoretical and international contexts underpinning the contemporary debate, before delving into the constitutional detail to craft a compelling case for change.
