The Resource Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)

Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)

Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
Title
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
Creator
Subject
Language
eng
Summary
In this article, the author continues his consideration of the approaches that New Zealand and Fiji have taken to the taxation of remote sales of services, focusing on how Fiji's technology could improve New Zealand's statutory approach to threshold rules, remote enforcement, and double taxation
Citation source
In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 4 ; p. 319-334
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • tax system
  • VAT registration
  • level playing field
  • residence
  • audit
  • double taxation
  • tax policy
  • digital economy
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
Instantiates
Publication
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
Publication

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