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The Destination Principle

其他書名	Past Developments and Future Challenges
出版	SSRN, 2012
URL	http://books.google.com.hk/books?id=koDezwEACAAJ&hl=&source=gbs_api

註釋This paper, presented at a conference in 2010, examines the cross-border rules in the Australian GST. Part 1 (2000 to 2009) covers the initial design of Australia's destination principle rules, early case law questioning whether GST was payable by foreign tour operators selling holidays in Australia, legislative changes made in response to that case law, and the review of the cross-border rules undertaken by the Australian Board of Taxation in response to the work of the OECD on the International VAT/GST Guidelines. Part 2 (2010) comments on the Board of Taxation's recommendations and discusses Travelex, a case in which the High Court of Australia concluded that foreign currency services consumed in Australia were not taxable because they were 'exported services'. Part 3 (2011 and beyond), discusses how the Board of Taxation recommendations might be implemented, considers how the Government should respond to the Travelex decision, and calls for a more active interest in the work of the OECD.