Page 153 - ADVANCED TAXATION - Day 1 Slides
P. 153

153
                        Connected Persons









                                                          • Time of removal (removal of goods)
                                 Time of                  • Time made available (if goods not to be

                                 supply                       removed)
                                                          • Time of supply of (service)



                                                                                          If connected
                                                                                        person was not
                                                                                          able te claim
                                Value of                                                  FULL input
                                 supply                   • Open-MV                            VAT
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