Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 15, 2020 erstellt
Beschreibung:
The OECD has for several years been laboriously attempting to reform the international tax system so as to rectify the gross under-taxation of heavily digitalized firms such as Google, Facebook and eBay. Progress has been slow, though, so a number of countries, including New Zealand, have announced plans to address the problem by unilaterally introducing a Digital Services Tax or DST. This article assesses the OECD’s work to date and also New Zealand’s proposed DST. It concludes that the OECD’s proposals, if implemented at all, are likely to lead to broader reforms of the international tax system; and that if a DST is introduced in New Zealand, it should be provided for by amendments to the GST Act, rather than the Income Tax Act