*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the Checkpoint PDF at the bottom of this post.
The latest issue of the Australian GST Journal (Volume 15 Part 3) contains the following material:
Goods and services tax impacting the retailing sector – Jeyapalan Kasipillai
The Goods and Services Tax (GST) was implemented in Malaysia from 1 April 2015. This article explains how GST impacts the retail sector. The retailing industry is significant as nearly 60% of persons engaged in the distributive trade in Malaysia are from this sector. The GST treatment to address the complex nature of the retail industry is presented in a detailed manner in the Royal Malaysian Customs Department Guide on Retailing that was issued on 30 December 2013. In some situations, the retail prices are pre-set by a manufacturer on sales of its products and such an item includes cigarettes sold over the counter.
- Measuring the Australian GST Gap – Kevin O’Rourke
- South Korea: New VAT regulation on overseas electronic services – Dong-Keon Lee
- Pakistan: Phasing out concessionary tax regime – Shafi Khan