Transfer Of A Business As A Going Concern (New Zealand)

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Commentary

34 New Zealand

In certain circumstances, the supply (sale) of an entire taxable activity, or a

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Transfer of a business as a going concern (Bulgaria)

Tour operators margin scheme (Romania)

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

Spain - VAT submission guide

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Transfer of a business as a going concern (New Zealand)

34 New Zealand

Transfer of a business as a going concern (Bulgaria)

Tour operators margin scheme (Romania)

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

Spain - VAT submission guide

Margin schemes: second-hand goods, and global accounting (France)

Simplified invoices (Nepal)

Transfer of a business as a going concern (Zambia)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Norway - VAT registration guide

VAT deregistration (Germany)

Romania - VAT submission guide

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Saudi Arabia)

Chile - VAT submission guide

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Turkey - VAT registration guide

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Transfer of a business as a going concern (New Zealand)

34 New Zealand

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT