E-commerce raises GST issues for imported supplies

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)

Full text not available from this repository.

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

Repository Staff Only: item control page