An edition of Options for taxing the digital economy
(2019)
Options for taxing the digital economy
A Government discussion document
by Hon Grant Robertson, Minister of Finance and Hon Stuart Nash, Minister of Revenue
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Last edited by NZ Policy Webmaster
June 12, 2019 | History
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.
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Options for taxing the digital economy: A Government discussion document
2019, Policy and Strategy, Inland Revenue, New Zealand
Electronic
in English
1988573106 9781988573106
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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
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| June 12, 2019 | Edited by NZ Policy Webmaster | Fix authors |
| June 12, 2019 | Edited by NZ Policy Webmaster | Add authors |
| June 12, 2019 | Edited by NZ Policy Webmaster | Update additional information |
| June 12, 2019 | Created by NZ Policy Webmaster | Added new book. |