A Conceptual Analysis on the Taxation System for Highly Virtual Enterprises

Guozhen George Huang .


Highly virtual enterprise (HVE) as a new form
of business has existed in the cloud for a long time, but its taxation
system is far from establishment. This paper analysed the
characteristics of a HVE in the cloud environment, suggested the
criteria for its tax residency determination, and recommended
the framework for accounting, auditing and legislation in New
Zealand. It further proposed the network system for monitoring
HVE activities and accounting for their website transactions. It
also provided deliverables for cloud technology to develop in the

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