Iain Blakeley

Barrister - Tax Expert - Business Adviser - Director, Professional, Practical, Fast, Affordable

destination principle

Overseas companies avoiding GST?

Simon Moutter, Spark's MD, says overseas companies like Netflix are avoiding GST. http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11422160 He has a point, and it's not news really. But the debate grows as more New Zealand businesses feel the...

Global VAT alignment edges closer

At the Global Forum on VAT in Tokyo last week 86 countries signed up to the first agreed framework for applying VAT to internationally traded services and intangibles. The new guidelines set out core VAT principles to be applied when taxing services and intangibles,...