Income Tax On E-commerce In New Zealand

Income derived from the business operations carried outside New Zealand is deemed to be based in New Zealand and as such liable to tax. Although New Zealand income tax laws do not contain separate provisions specifically addressing e-commerce, the current tax laws can be applied to e-commerce transactions.

The following questions have been addressed in this article:

What are the issues related to Double Taxation Agreement?
What are the issues related to Permanent Establishment and e-commerce?


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