The Resource Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)

Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)

Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Title
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Creator
Subject
Language
eng
Summary
In this article, the author examines how the technology-accelerated increase in cross-border sales threatens revenue in residence-based VAT systems. He compares New Zealand's legislative approach with Fiji's technological solutions and considers how the approaches might be combined to fight tax loss
Citation source
In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 2 ; p. 159-176
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax system
  • automation
  • blockchain
  • cross-border transaction
  • tax reform
  • tax policy
  • digital economy
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Instantiates
Publication
Label
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Publication

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