Taxation of Cross-Border E-Commerce: Response of New Zealand and Other OECD Countries to BEPS Action 1

Alley, Clinton and Emery, Joanne (2017) Taxation of Cross-Border E-Commerce: Response of New Zealand and Other OECD Countries to BEPS Action 1. Journal of International Taxation , 28 (9). pp. 38-45. ISSN 1049-6378

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This article was requested by the editor following earlier articles 1 in the Journal which discussed some of the pressing questions facing revenue-gatherers and governments in today's technologically driven economy. These articles noted that the relationship between taxation and technology has always been interactive, complex, and dynamic. The BEPS Action Plan, which the G20 endorsed in July 2013, focused particularly on how the spread of the digital economy poses challenges for international taxation.2 Action 1 is relevant in practical terms to New Zealand's goods and services tax (GST) system at present, as the government has recently taken legislative action to address the gaps hitherto existing in the GST treatment of certain types of electronic transactions. This article considers potential compliance problems of the new GST legislation in New Zealand and follows this with a discussion on the taxation of low value goods imported into New Zealand, before summarising the measures taken to deal with the tax challenges of the digital economy in other jurisdictions. The application of BEPS Action 1 Address the tax challenges of the digital economy,in six other OECD countries is explained and discussed.

Item Type:Journal article
Keywords that describe the item:revenue-gatherers, governments, economy, taxation, technology
Subjects:H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:5858
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Deposited On:05 Mar 2018 20:10
Last Modified:05 Mar 2018 20:10

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