The Resource Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)

Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)

Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
Title
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors continue to explore the approaches that New Zealand and Fiji have taken to the taxation of remote sales of services, focusing on the challenges associated with taxing sales that remote third-party suppliers make using digital platforms
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 13 ; p. 1249-1275
http://library.link/vocab/creatorName
  • Ainsworth, R.T
  • Chang, C. (Che)
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • electronic invoicing
  • audit
  • VAT registration
  • tax technology
  • tax policy
  • sales tax
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/T/TNI/vol.95/13_1249-1275.pdf
Publication
Note
20191018

Library Locations

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