Gst In New Zealand

GST in New Zealand 2017 Edition is the first annual updated edition of this significant new work designed to provide readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for specialist and non specialist lawyers, accountants and tax professionals whose practices require them to deal with this complex and constantly changing area of the law. Also for law, accounting and business students and their teachers who need an authoritative teaching and learning resource.

"After two decades, it is time to take stock of the New Zealand goods and services tax ... With this object in mind ... organised in late 2006 a symposium to look at the [NZ GST], the impact it has had elsewhere, and the issues that have emerged in practice with the New Zealand tax and its overseas counterparts"--Pref., p. viii.

"GST in New Zealand 2021 Edition is the fifth annual updated edition of this significant work that provides readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors, the late Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for lawyers, accountants, tax professionals, law, tax and business academics and their student." -- Back cover.

This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.