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Statistics, Work Session on Statistical Data Editing (Oslo, Norway, 24-26 September 2012.pp.2-5 Lewis.D and Lewis.P, (2011), “Finding and resolving Data Quality Issues in Value Added Tax Data”. Final Report for WP2 of ESSNet on Admin Data . Seyb, A., Stewart, J., Chiang, G., Tinkler, I., Kupferman, L., Cox, V. and Allan, D. (2009), “Automated editing and imputation system for administrative financial data in New Zealand”. Proceedings of UNECE Work Session on Statistical Data Editing , Neuchatel, October 2009 . Orchard, C., Moore, K., & Langford, A. (2010). Practices for

ministership in September 2015 appears to have delayed the release of that Tax Green Paper and to have shifted its focus. See Mark Hawthorne , Malcolm Turnbull halts tax white paper process in major “reset” S YDNEY M ORNING H ERALD Sept. 23, 2015 available at http://www.smh. com.au/business/the-economy/malcolm-turnbull-halts-tax-white-paper-in-major-reset- 20150923-gjstsm.html (last visited Jan. 6, 2016). Much of the business reform agenda focuses on expanding the base of Australia’s value-added tax, the Goods and Services Tax (GST), to include fresh food and spending

anti- abuse rules in future. Abuse of EC rules by memeber states is indirectly incorporated in Article 30 of the EC Treaty. As to examination of intention, quide was off ered by the ECJ on 12. 1. 2006 in joined Cases Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) a Bond House Systems Ltd (C-484/03) v. Commissioners of Customs & Excise. Th e court held that: „Transactions … which are not themselves vitiated by value added tax fraud, constitute supplies of goods or services eff ected by a taxable person acting as such and an economic activity within

.10.2015]. Accessible from WWW: <http://www.radio.cz/en/section/marketplace/can- islamic-banking-help-boost-czech-exports>. 30 1 (2) (a), (b) of Law No. 21/1992 Coll., on Banks. ICLR, 2015, Vol. 15, No. 2. © Palacký University Olomouc, Czech Republic, 2015. ISSN 1213-8770 (print), ISSN: 2464-6601 (online). 130 It is possible to predict other complicated situations involving increased costs for Islamic banks that could become quite atypically value added tax payers31. Also, in the case of a Murabaha contract including sale of consumer goods this time, the bank gets into the

.B. (2004). Public finance in theory and practice. New Delhi, India: Tata McGraw Hill. Naiyeju, J. K. (1996). Value added tax: The facts of a positive tax in Nigeria. Kupag Public Affairs. Ndekwu, J. K. (1991). An analytical review of Nigeria’s tax system and administration. Paper presented at a national workshop on tax structure and administration in Nigeria, Lagos, 15-17, May. Odusola, A.E. (2006). Rekindling investment and economic development in Nigeria. NES selected paper for the 1998 annual conference. Ogbonna, G. N., & Appah, E. (2012). Impact of tax reforms and

. Retrieved from http://www.pwenigeria.typepad.com Roth, J. A., Scholtz, J. T., & Witte, A. D. (1989). Tax payer compliance: An agenda for research. Philadelphia. University of Pennsylva. Puri, M., Bambang, J., & Lukytawati, A. (2018). The determinants of tax compliance in Tax Amnesty programs: Experimental approach, Etikonomi , 17(1), 93-110 Sam, D. (2017). Breaking resistance to voluntary tax compliance. (Retrieved from www.leadershipnews.com Samuel, K.N., (2015). The Effect of Enforcement Measures on Value Added Tax Revenue for Firms in the Large Corporate Taxpayer