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Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods

Eugen Trombitas et al.

World Journal of VAT/GST2018https://doi.org/10.1080/20488432.2018.1483122article
ABDC C
Weight
0.26

What the paper says

The indirect taxes e-commerce supernova hit New Zealand in 2016 upon enactment of the remote services (RS) rules—dubbed the ‘Netflix tax’. At the same time as the RS rules were introduced, it was w...

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https://doi.org/https://doi.org/10.1080/20488432.2018.1483122

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@article{eugen2018,
  title        = {{Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods}},
  author       = {Eugen Trombitas et al.},
  journal      = {World Journal of VAT/GST},
  year         = {2018},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2018.1483122},
}

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Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.