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Full-Text Articles in Business
Tax Havens: Do They Have A Future Providing Banking And Financial Services?, John Mclaren, John Passant
Tax Havens: Do They Have A Future Providing Banking And Financial Services?, John Mclaren, John Passant
John McLaren
This paper will attempt to provide an answer to the question: will tax havens continue to provide financial and banking services to non-resident investors in the face of sustained pressure from the Organisation for Economic Cooperation and Development (OECD)1 and the developed nations, in particular the G20? The question encompasses more than just the issue of whether or not tax havens and Offshore Financial Centres (OFCs) will continue to operate as financial centres attracting mobile capital from individuals and Multi-National Enterprises (MNEs) because they have low or no taxes. Two other important considerations which are fundamental to the future of …
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
John McLaren
No abstract provided.
Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren
John McLaren
When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …