Australian GST Journal update: September 2015
The latest Part of the Australian GST Journal includes the following content: Article: “Goods and services tax impacting the retailing sector” – Jeyapalan Kasipillai; GST Update: “Measuring the Australian GST Gap” – Kevin O’Rourke; News from the Asia Pacific: “South Korea: New VAT regulation on overseas electronic services” – Dong-Keon Lee; and “Pakistan: Phasing out concessionary tax regime” – Shafi Khan.
Australian GST Journal update: June 2014
The first Part of Volume 14 of the Australian GST Journal publishes the following material: Case Note: ATS Pacific: “Beyond the four corners” of a contract; News from the Asia-Pacific: Pakistan: “RegSys” – Introduction of an improvised sales tax registration procedure in Pakistan – Shafi Khan and South Korea: VAT on the supply of non-traditional financial services is contemplated – Dong-Keon Lee; Article: New non-resident GST registration rules in New Zealand – Eugen Trombitas and Mads Nielsen.
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