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Value Added Tax/Goods and Services Tax
Published on 26 Feb 04 by 4TH WORLD TAX CONFERENCE
This paper covers:
- European and Australian developments
- single multiple supply
- consideration
- vouchers
- outsourcing
- anti-avoidance.
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Author profile
Roderick Cordara
Roderick Cordara KC, SC is an international grandmaster of indirect tax, with an extremely busy tax commercial practice pursued in the UK, across Europe and also in Australia. He is an accomplished and elegant public speaker with the ability to disarm almost any resistance with his simple and clear propositions. In Europe, he appears on VAT and related matters in all courts, including the Supreme Court (previously the House of Lords) and before the European Court of Justice. Roderick has been involved in countless important appeals and has had considerable influence in development of the law. One notable success before the House of Lords in 2001 was Card Protection Plan. In Australia, Roderick has practiced in the middle of GST right from the very beginning. He appeared for the Commissioner in the seminal HP Mercantile litigation in 2005 (which he won). Roderick has also been involved in a range of other important GST cases, including Luxottica, Travelex, Qantas and AP Group. He is co-author (with Pier Parisi) of the textbook Australian GST Cases- Decisions and Commentary (2012). There is hardly any zone of the GST law that he has not advised extensively on. - Current at 18 July 2024
This was presented at 4TH WORLD TAX CONFERENCE 2004 .
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World Trends in Tax Policy
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Controlled Foreign Companies Legislation
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Value Added Tax/Goods and Services Tax
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Investment Issues and Tax Opportunities - Eastern Europe
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Investment Issues and Tax Opportunities - Australia
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Investment Issues and Tax Opportunities - South America
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Investment Issues and Tax Opportunities - South East Asia
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Investment Issues and Tax Opportunities - China
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Investment Issues and Tax Opportunities - South Africa
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Role of Courts in Interpreting Double Taxation Agreements
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Recent Canadian Developments in Transfer Pricing
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Transfer Pricing - EU and UK Developments
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Transfer Pricing - Recent Developments in Australia
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Countering International Tax Avoidance
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Planning for Retiring Abroad - Europe
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A Practical Look at E-Commerce and Source Rules
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Foreign Tax Credits
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International Taxation of the Financial Sector
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Overview of Australian Tax Reform
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Restrictions on the Role of International Tax Advisers
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