Exempt Supplies

Exempt Supplies is a category of transactions in the value-added tax system that belongs to taxable supplies by nature but is specifically excluded from VAT levies by legislative provision, thereby not subject to output tax and disallowing input tax recovery on related costs.

2

Publications

49

Citations

3

Authors

3

Institutions

Publications per year

2017–2026

0

Authors

3

  1. RD
    Rita de la Feria

    University of Leeds, United Kingdom

    1 publications · 24 citations

    1

    h-index

  2. IG
    Itai Grinberg

    Georgetown University, United States

    1 publications · 25 citations

    1

    h-index

  3. RK
    Richard Krever

    The University of Western Australia, Australia

    1 publications · 24 citations

    1

    h-index

1–3 of 3

Institutions

3

  1. The University of Western Australia

    Perth, Australia

    1 h-index

    1 publications

    24 citations

  2. University of Leeds

    Leeds, United Kingdom

    1 h-index

    1 publications

    24 citations

  3. Georgetown University

    Washington, United States

    1 h-index

    1 publications

    25 citations

1–3 of 3

Venues

  1. eYLS (Yale Law School)

    Repository · 1 publications · 25 citations

    1

    h-index

  2. Durham Research Online (Durham University)

    Repository · 1 publications · 24 citations

    1

    h-index

1–2