In September 2015 the New Zealand Inland Revenue released an issues paper on GST, consulting on a number of matters. One proposal in the issues paper, which draws on OECD guidance and international practice, relates to the GST treatment of services that are “directly in connection with” land.
This article examines the proposal relating to the treatment of services that are “directly in connection” with land.
Read the full article here
The article originally appeared in the November 2015 issue of the International Tax Review.