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  2. Goods and services tax (Australia) - Wikipedia

    en.wikipedia.org/wiki/Goods_and_services_tax...

    Goods and Services Tax[1] (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items [2]) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5% [3]). GST is levied on most transactions in the ...

  3. Digital invoice customs exchange - Wikipedia

    en.wikipedia.org/wiki/Digital_Invoice_Customs...

    The Digital Invoice Customs Exchange (DICE) is a revenue protection idea developed to prevent tax evasion methods such as sales suppression in domestic trade and missing trader fraud, transfer pricing in cross- border trade. As such, the implementation of this idea enables Revenue Authority to have advance notice of every commercial transaction.

  4. Taxation of digital goods - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_digital_goods

    Taxation of digital goods. Digital goods are software programs, music, videos or other electronic files that users download exclusively from the Internet. [1] Some digital goods are free, others are available for a fee. The taxation of digital goods and/or services, sometimes referred to as digital tax and/or a digital services tax, is gaining ...

  5. Digital signature - Wikipedia

    en.wikipedia.org/wiki/Digital_signature

    Definition. A digital signature scheme typically consists of three algorithms: A key generation algorithm that selects a private key uniformly at random from a set of possible private keys. The algorithm outputs the private key and a corresponding public key. A signing algorithm that, given a message and a private key, produces a signature.

  6. Digital Signature Standard - Wikipedia

    en.wikipedia.org/wiki/Digital_Signature_Standard

    The Digital Signature Standard (DSS) is a Federal Information Processing Standard specifying a suite of algorithms that can be used to generate digital signatures established by the U.S. National Institute of Standards and Technology (NIST) in 1994. Five revisions to the initial specification have been released: FIPS 186-1 in 1998, [1] FIPS 186 ...

  7. Qualified electronic signature - Wikipedia

    en.wikipedia.org/wiki/Qualified_electronic_signature

    Qualified electronic signature. A qualified electronic signature is an electronic signature that is compliant with EU Regulation No 910/2014 (eIDAS Regulation) for electronic transactions within the internal European market. [1] It enables to verify the authorship of a declaration in electronic data exchange over long periods of time.

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