principles of taxation 2014 answers

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WebAnswer It is necessary to determine whether the two sales are ‘taxable supplies’. The sale of the apartment in the newly converted warehouse would.

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WebADDRESSING THE TAX CHALLENGES OF THE DIGITAL ECONOMY © OECD 2014 2. FUNDAMENTAL PRINCIPLES OF TAXATION – 31 • Effectiveness and fairness: Taxation should produce the right amount of tax at the right time, while avoiding both double taxation and unintentional non-taxation…