This explains why non-refundable tender fees qualify as taxable consideration under GST. It clarifies that access to a tender ...

This decision clarifies that affiliation and related functions lack commercial intent and consideration. As a result, GST cannot be imposed on such statutory ...

The financial services industry appears likely to benefit from Federal Government proposals to change the way in which it is determined which fees and charges will be subject to the Goods and Services ...

The States of Guernsey is due to vote later this year on what the future of tax will look like in the island. One option being discussed is a package called 'Workstream 1' - often referred to as GST ...

Telecom operators have written to the finance ministry seeking Budget relief, including a reduction in license fees from 3% ...