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E-commerce raises GST issues for imported supplies


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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
Uncontrolled Keywords: 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
Depositing User: Clinton Alley
Date Deposited: 15 Sep 2015 03:45
Last Modified: 21 Jul 2023 03:41

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