Tax regulation and e-commerce: Should New Zealand monitor and minimise tax revenue loss?

Alley, Clinton (2014) Tax regulation and e-commerce: Should New Zealand monitor and minimise tax revenue loss? Taxation Today (69). pp. 17-24.

Full text not available from this repository.

Abstract or Summary

This article sets the general context for the taxation of e-commerce transactions in the modern global environment. It then explains the principles of desirable taxation systems, and considers how these relate to the development and taxation of e-commerce.

Item Type:Journal article
Keywords that describe the item:tax, e-commerce, revenue loss
Subjects:K Law > K Law (General)
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:3519
Deposited By:
Deposited On:10 Dec 2014 23:27
Last Modified:10 Dec 2014 23:27

Repository Staff Only: item control page