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e-Commerce and Tax

Site name and description

The New Zealand government business site. The information and tools on this site are designed to help you start, manage or grow your business and deal with the day-to-day challenges along the way.

OECD - Reports

As part of its continuing work on the taxation aspects of electronic commerce, the OECD has released a comprehensive set of reports and technical papers which illustrate strong progress toward implementation of the Ottawa Taxation Framework Conditions. Taken together, these reports represent a major step forward toward reaching an international consensus on the taxation treatment of E-Commerce.

OECD website

The OECD plays a prominent role in fostering good governance in the public service and in corporate activity. It helps governments to ensure the responsiveness of key economic areas with sectoral monitoring. By deciphering emerging issues and identifying policies that work, it helps policy-makers adopt strategic orientations. It is well known for its individual country surveys and reviews.