Chang Che

affiliation not provided to SSRN

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Data First – Tax Next: How Fiji’s Technology Can Improve New Zealand’s 'Netflix Tax' (Electronic Marketplaces) Part 3

95 Tax Notes International 1249, 2019
Number of pages: 35 Posted: 16 May 2020
NYU - Graduate Tax Program and affiliation not provided to SSRN
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Abstract:

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Value Added Tax, VAT, Goods and Services Tax, GST, Pacific Island Countries, PICs, B2C Reverse Charge, Proof of Audit, Blockchain Information Exchange, Netflix Tax, Amazon Tax, Fiji, VAT Monitoring System, VMS, New Zealand, IMF, Digital Invoice