E-commerce and income tax
This section provides a broad understanding of how the current income tax law and principles apply to taxing income from e-commerce. The examples of common e-commerce and income tax transactions may help you understand your situation better.
Find out about residency of companies, double taxation, royalties and NRWT (Non-resident withholding tax ), and e-commerce intermediaries and services.
A New Zealand business sets up a website hosted by an ISP in New Zealand.
A New Zealand business sets up a website hosted by an overseas ISP.
A New Zealand internet business using their own server located overseas.
A non-resident operates a business through a website in New Zealand.
Date published: 18 Nov 2004