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New Zealand proposes changes to GST on cross-border telecommunication services

The New Zealand government has announced that from October 1 2020 “[t]he GST [goods and services tax] treatment of most telecommunications services [will] be aligned with the treatment of other remote services and determined based on the residency of the consumer”. The proposed changes would result in outbound mobile roaming services received by New Zealand residents overseas being subject to GST at the standard rate of 15%.

Source: internationaltaxreview.com

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