An edition of Options for taxing the digital economy (2019)

Options for taxing the digital economy

A Government discussion document

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Cover of: Options for taxing the digital economy by Hon Grant Robertson, Minister of Finance, Hon Stuart Nash, Minister of Revenue
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Last edited by CoverBot
May 20, 2020 | History
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An edition of Options for taxing the digital economy (2019)

Options for taxing the digital economy

A Government discussion document

by and

  • 1 Want to read

A New Zealand Government consultation document seeking feedback on options for taxing the digital economy. Options proposed include introducing a digital services tax of 2-3% on gross turnover for certain digital services providers, and options being considered by the OECD. The OECD is considering two broad measures: one to allocate greater taxing rights over a multinational’s profits to market countries, and the other is that multinationals pay a minimum level of tax on profits earned in low tax countries.

Publish Date
Publisher
Policy and Strategy, Inland Revenue, New Zealand
Language
English
Pages
63

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Previews available in: English

Subjects

taxation, new zealand, international taxation, digital services tax, dts, digital economy, international tax framework, oecd

Places

New Zealand, United Kingdom, United States

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Edition Availability
Cover of: Options for taxing the digital economy
Options for taxing the digital economy: A Government discussion document
2019, Policy and Strategy, Inland Revenue, New Zealand
Electronic in English
Libraries near you: WorldCat

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Book Details

Table of Contents

Chapter 1 - Introduction. 1
Chapter 2 - Background. 4
Chapter 3 - Should New Zealand adopt a digital services tax as an interim measure?. 10
Chapter 4 - The OECD’s measures. 28
Chapter 5 - Conclusion. 48
Appendix 1 - Size and importance of the digital economy. 49
Appendix 2 - New Zealand’s policy for taxing multinationals. 57

Edition Notes

Published in
Wellington, New Zealand
Copyright Date
2019

Contributors

Contributor
The Treasury
Contributor
Policy and Strategy, Inland Revenue

The Physical Object

Format
Electronic
Pagination
59p.
Number of pages
63

ID Numbers

Open Library
OL27003141M
Internet Archive
nz-taxpolicy-2019-dd-digital-economy
ISBN 13
9781988573106

Links outside Open Library

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Download catalog record: RDF / JSON / OPDS | Wikipedia citation
May 20, 2020 Edited by CoverBot Added new cover
June 12, 2019 Edited by NZ Policy Webmaster Add correct ISBN number
June 12, 2019 Edited by NZ Policy Webmaster Correct ISBN number
June 12, 2019 Edited by NZ Policy Webmaster Fix table of contents
June 12, 2019 Created by NZ Policy Webmaster Added new book.