Tax regulation and e-commerce: What can New Zealand authorities implement in order to minimise the loss of tax revenue?

Alley, Clinton (2014) Tax regulation and e-commerce: What can New Zealand authorities implement in order to minimise the loss of tax revenue? Taxation Today (71). pp. 12-22.

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Abstract or Summary

This article summarises some of the New Zealand tax laws that apply to internet transactions, and considers some of the specific taxation issues that are raised by conducting of transactions in a virtual or online environment.

Item Type:Journal article
Keywords that describe the item:taxation, legislation,
Subjects:K Law > K Law (General)
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:3523
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Deposited On:10 Dec 2014 22:59
Last Modified:10 Dec 2014 22:59

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