The Resource Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)

Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)

Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)
Title
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)
Creator
Subject
Language
eng
Summary
In this article, the author concludes his examination of the approaches that New Zealand and Fiji have taken to the taxation of remote sales of services. This installment focuses on the use of domestic agents by remote service providers, customers' efforts to defraud the system using false information, and dual-status taxpayers. The examination reinforces the author's contention that New Zealand should incorporate Fiji's technology into its statutory framework and apply a digital fiscal invoice system to the statutory regime known as the Netflix tax
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 3 ; p. 217-233
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • audit
  • VAT registration
  • electronic invoicing
  • reverse charge mechanism
  • tax policy
  • agent
  • sales tax
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)
Instantiates
Publication
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 4) (domestic agents)
Publication

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