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New Zealand introduces Bill to impose GST on cross-border services

Home Insights New Zealand introduces Bill to impose GST on cross-border services

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Contributed by: Tim Stewart

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Published on: December 15, 2015

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Goods and services tax will apply to remote services and intangibles (including e-books, music, videos and software) supplied by non-resident suppliers to New Zealand consumers if a Bill introduced to the New Zealand Parliament is enacted. If enacted, the proposed new rules would come into force on 1 October 2016. 

This article examines aspects of the proposed new rules.

Read the full article here.

The article originally appeared in the December 2015/January 2016 issue of the International Tax Review.

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