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Cross-border intangibles: Learnings from offshore paper

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Published on 17 Sep 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the need for internationally consistent GST/VAT legal frameworks
  • recent work in progressing internationally agreed VAT/GST guidelines
  • B2B approaches compared to B2C supplies of services and intangibles
  • Norway’s experience.

Author profile

Josephine Drum
Jo is a Senior Director in the GST Technical Leadership and Advice at the ATO with technical responsibility for international supplies, Food classification and financial services. - Current at 11 July 2022
Click here to expand/collapse more articles by Josephine Drum.

 

This was presented at 2015 National GST Intensive .

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Speed update

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Cross-border intangibles: Learnings from offshore

Author(s):  Josephine Drum

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Cross-border intangibles: Learnings from offshore

Author(s):  Peter KONIDARIS

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Resolving disagreements before they become disputes

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Author(s):  Matthew CRIDLAND,  Alex Affleck

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You can't stop the music (or the general law) supply post–MBI properties

Author(s):  Geoff MANN

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