Options for taxing the digital economy
Subtitle: A Government discussion document
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2019
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 63
ISBN-13: 9781988573106
Copyright date: 2019
Table of contents: title: 1
label: Chapter 1 - Introduction; title: 4
label: Chapter 2 - Background; title: 10
label: Chapter 3 - Should New Zealand adopt a digital services tax as an interim measure?; title: 28
label: Chapter 4 - The OECD’s measures; title: 48
label: Chapter 5 - Conclusion; title: 49
label: Appendix 1 - Size and importance of the digital economy; title: 57
label: Appendix 2 - New Zealand’s policy for taxing multinationals