Viya’s Visit to New Zealand: Can New Zealand Tax Alibaba’s Profits?

New Zealand Journal of Taxation Law and Policy (2020) volume 26, issue 4

20 Pages Posted: 1 Jun 2021

See all articles by Victoria Plekhanova

Victoria Plekhanova

Massey University - Massey University Auckland

Date Written: August 30, 2020

Abstract

Multinationals operating online marketplaces have been making extensive use of influencers — individuals who engage with buyers and, sometimes, sellers, and through this engagement encourage sales of goods and services on online marketplaces. One of these influencers, Viya, visited New Zealand in August 2019 and, using her livestream channel on the Taobao marketplace, from a hotel room, facilitated multi-million-dollar sales of mass-produced goods made in New Zealand and Australia to customers in China. Taobao is one of the businesses of the multinational group Alibaba, whereas Viya is Alibaba’s top influencer. This case study of Viya’s visit to New Zealand seeks to establish whether or not New Zealand can tax Alibaba’s profits from the digital intermediation services of the Taobao marketplace, given Viya’s role in these services’ provision.

Keywords: influencers, income tax, Alibaba

JEL Classification: K34

Suggested Citation

Plekhanova, Victoria, Viya’s Visit to New Zealand: Can New Zealand Tax Alibaba’s Profits? (August 30, 2020). New Zealand Journal of Taxation Law and Policy (2020) volume 26, issue 4, Available at SSRN: https://ssrn.com/abstract=3856711

Victoria Plekhanova (Contact Author)

Massey University - Massey University Auckland ( email )

Private Bag 102904
North Shore Mail Centre
Auckland, 0745
New Zealand

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
8
Abstract Views
35
PlumX Metrics