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


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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
Uncontrolled Keywords: taxation, legislation,
Subjects: K Law > K Law (General)
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Clinton Alley
Date Deposited: 10 Dec 2014 22:59
Last Modified: 21 Jul 2023 03:28

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