COVID-19 lockdowns have propelled online marketplaces – the web platforms that match sellers and buyers and process sales online – to new heights in growth… Read More ›
Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›
Digitalisation continues to change the way we consume, do business, and interact. Since almost all businesses are digitalised to some extent, identifying and isolating the… Read More ›
The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›
Digitalisation and the platform economy have severed the connection between the international corporate tax system and economic reality. Generally, the platform economy is an economic… Read More ›
New Zealanders are increasingly living a digital life. On average, New Zealanders spend nearly two hours per day on social media. Non-resident social media companies… Read More ›
Tax authorities around the world are increasingly digitising tax services. The Australian Taxation Office (ATO) is no exception, having committed itself to a “digital by… Read More ›
Society is changing faster than at any time in history. Economic forecasts suggest the economy and labour markets will change at an equally rapid pace.… Read More ›
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