Tax immunity for international financial institutions: services by such institutions are exempt from GST, affiliates not covered. Services supplied by international financial institutions are exempt from GST under statutory tax immunity and immunity from tax collection obligations; this immunity precludes domestic tax provisions inconsistent with the Acts. The exemption applies only to services provided directly by the institutions and does not extend to entities appointed by or acting on their behalf.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax immunity for international financial institutions: services by such institutions are exempt from GST, affiliates not covered.
Services supplied by international financial institutions are exempt from GST under statutory tax immunity and immunity from tax collection obligations; this immunity precludes domestic tax provisions inconsistent with the Acts. The exemption applies only to services provided directly by the institutions and does not extend to entities appointed by or acting on their behalf.
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