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    <title>GST on import of service</title>
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    <description>Liability for reverse charge GST on foreign-currency payments to a foreign parent for an employee&#039;s family expenses depends on whether those payments constitute an import of services from the parent and on the precise contractual and factual allocation of payment and supply; recent case-law has increased litigation risk, leading some taxpayers to pay GST and claim input tax credit while others may bear unrecoverable costs.</description>
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      <description>Liability for reverse charge GST on foreign-currency payments to a foreign parent for an employee&#039;s family expenses depends on whether those payments constitute an import of services from the parent and on the precise contractual and factual allocation of payment and supply; recent case-law has increased litigation risk, leading some taxpayers to pay GST and claim input tax credit while others may bear unrecoverable costs.</description>
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