Alley, Clinton (2015) E-commerce raises GST issues for imported supplies. CCH New Zealand Tax Planning Report (4). pp. 33-41. ISSN 0110-4233 (Submitted)
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Official URL: http://www.cch.co.nz
Abstract or Summary
This article discusses some of the general taxation issues arising as a result of the growth of e-commerce in New Zealand. Some of these issues, including potential lose of taxation revenue, have been brought into sharp focus recently by the release of the New Zealand Government's discussion paper on the GST treatment of online overseas transactions.
| Item Type: | Journal article |
|---|---|
| Keywords that describe the item: | e-commerce, New Zealand tax legislation, GST, online overseas transactions, taxation |
| Subjects: | K Law > K Law (General) |
| Divisions: | Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration |
| ID Code: | 3873 |
| Deposited By: | |
| Deposited On: | 15 Sep 2015 03:45 |
| Last Modified: | 12 Nov 2015 19:52 |
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