Taxing the digital economy will New Zealand tread where most will not go? by Adrian J. Sawyer
By: Sawyer, Adrian John
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | SERVICIOS DIGITALES | COMERCIO ELECTRONICO | IMPUESTOS | NUEVA ZELANDA
In:
Tax Notes International v. 95, n. 7, August 12 2019, p. 615-621Summary: In this article, the author discusses New Zealand's proposed digital services tax, outlines the government's goals in implementing a DST, and analyzes the potential implications.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/7-3 (Browse shelf) | Available | OP 138-Bis/2019/95/7-3 |
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| OP 138-Bis/2019/95/7 Tax Notes International | OP 138-Bis/2019/95/7-1 The concept of substance in a post - BEPS world | OP 138-Bis/2019/95/7-2 2020 EU VAT changes and the need to fix the "quick fixes" | OP 138-Bis/2019/95/7-3 Taxing the digital economy | OP 138-Bis/2019/95/8 Tax Notes International | OP 138-Bis/2019/95/8-1 U.S. tax review | OP 138-Bis/2019/95/8-2 BEPS implementation in China |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses New Zealand's proposed digital services tax, outlines the government's goals in implementing a DST, and analyzes the potential implications.
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