NZ Labour Party promises digital services tax if international consensus not reached

NZ Labour Party promises digital services tax if international consensus not reached

Brendan Brown and Mitchell Fraser of Russell McVeagh consider the role of tax in political parties' manifestos prior to New Zealand’s October 2020 general election, with a particular focus on a possible digital services tax.

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Veröffentlicht in:International tax review 2020-09
Hauptverfasser: Brown, Brendan, Fraser, Mitchell, McVeagh, Russell
Format: Magazinearticle
Sprache:eng
Schlagworte:
Fiscal policy
International taxation
Multinational corporations
Tax rates
Taxation
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container_title International tax review
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creator Brown, Brendan
Fraser, Mitchell
McVeagh, Russell
description Brendan Brown and Mitchell Fraser of Russell McVeagh consider the role of tax in political parties' manifestos prior to New Zealand’s October 2020 general election, with a particular focus on a possible digital services tax.
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source HeinOnline Law Journal Library; Business Source Complete
subjects Fiscal policy
International taxation
Multinational corporations
Tax rates
Taxation
title NZ Labour Party promises digital services tax if international consensus not reached
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