A Conceptual Analysis on the Taxation System for Highly Virtual Enterprises

  • Guozhen George Huang

Abstract

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
future.

Published
2018-01-08
How to Cite
HUANG, Guozhen George. A Conceptual Analysis on the Taxation System for Highly Virtual Enterprises. GSTF Journal on Computing (JoC), [S.l.], v. 1, n. 1, jan. 2018. ISSN 2010-2283. Available at: <http://dl6.globalstf.org/index.php/joc/article/view/906>. Date accessed: 21 may 2018.