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Keywords: Harmonious sales tax (HST)
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (2): 67–84.
Published: 01 October 2004
... rated. © Emerald Group Publishing Limited 2004 Australia – GST Canada – GST/HST Developers registered for VAT Goods and services tax (GST) Harmonious sales tax (HST) New residential properties (housing) Principles of taxation South Africa – VAT United Kingdom – VAT Value‐added tax...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (1): 119–136.
Published: 01 April 2004
... registered for VAT Goods and services tax (GST) Harmonious sales tax (HST) New residential properties South Africa – VAT United Kingdom – VAT Value‐added tax (VAT) © Emerald Group Publishing Limited 2004 Value-added tax on new residential properties: A comparative study regarding developers...
