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CCH GST Case Summaries

CCH GST Case Summaries

作者： Datuk D.P Naban; S. Saravana Kumar; Siti Fatimah Mohd Shahrom; Ashley Lee Si Han
出版商： CCH Malaysia
ISBN: 9789671244852
出版时间 August 2014
规格： Paperback , 522 pages
适应领域： Malaysia ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥585.90

￥568.32 Save ￥17.58 (3%)

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CCH GST Case Summaries is a compilation of the landmark cases carefully selected from Singapore, Australia and Britain, published in anticipation of the need for case law precedents in the interpretation of the Malaysian GST law. This book is a useful guide to understanding and interpreting GST Law and is ideal for tax professionals, in-house advisers and business owners.

Features:
- Contains over 150 GST cases summaries that businesses in Malaysia are expected to encounter as GST develops.
- Cases are selected and chapter overviews written by the lawyers of Lee Hishammuddin Allen & Gledhill’s Tax, GST and Private Clients Practice Group.
- Each case summary comprises a headnote that outlines the issues in the case, the decision as well as any significant comments (obiter dicta) in passing, and the reasons for the decision.
Contents Includes:

· Introduction to GST and General Principles

· Imposition and Scope of GST

· Registration for GST and Obligations

· Relief

· Special Cases

· Administration of GST and Powers of Customs

· Offences and Penalties

· GST Disputes and Appeals

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