The Resource GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines

GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines

Label
GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines
Title
GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines
Creator
Subject
Language
eng
Summary
When GST was introduced into New Zealand it did not apply to most services imported into the country. However, the growth in imported services into New Zealand and e-commerce led to the introduction of a reverse-charge mechanism from 1 January 2005. This paper reviews the reverse charge mechanism and the guidelines issued by the Inland Revenue Department and concludes that, while the reverse charge brings New Zealand's GST system into line with most other GST/VAT regimes, it will impose potentially significant additional compliance costs and adds to the complexity of the system
Citation source
In: Asia-Pacific journal of taxation. - Hong Kong. - Vol. 11 (2007), no. 1 ; p. 37-54
http://library.link/vocab/creatorName
Maples, A.J
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • reverse charge mechanism
Label
GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines
Instantiates
Publication
Label
GST and the reverse charge in New Zealand: a review and analysis of the legislation and Revenue Guidelines
Publication

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