Nikolai Milogolov

affiliation not provided to SSRN

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Scholarly Papers (1)

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GST treatment of electronic commerce: comparing the Singaporean and Australian approaches

Evgeny Guglyuvatyy and Nikolai Milogolov. 'GST treatment of electronic commerce: comparing the Singaporean and Australian approaches.' eJournal of Tax Research (2021) vol. 19, no. 1, pp. 17-47.
Number of pages: 31 Posted: 06 Jan 2022
Evgeny Guglyuvatyy and Nikolai Milogolov
Monash University - Monash University Malaysia and affiliation not provided to SSRN
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Abstract:

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Indirect taxation, tax policy, electronic commerce, Singapore, Australia, VAT, GST