The Resource Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1

Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1

Label
Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
Title
Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
Creator
Subject
Language
eng
Summary
The article focuses on recent changes to the New Zealand goods and services tax (GST) legislation introduced to address the gaps in the GST treatment of offshore electronic transactions. These changes were made in the context of OECD base erosion and profit shifting (BEPS) Action 1 (Addressing the tax challenges of the digital economy). Developments in other jurisdictions are addressed as well (Australia, Japan, European Union, Norway, Switzerland, South Korea, and the United States of America)
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 9 ; p. 38-45, 64
http://library.link/vocab/creatorName
  • Alley, C
  • Emery, J
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • GST
  • e-commerce
  • digital economy
  • BEPS Project (OECD)
  • tax compliance
Label
Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
Instantiates
Publication
Label
Taxation of cross-border e-commerce : response of New Zealand and other OECD countries to BEPS Action 1
Publication

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