It was the first week of April, 2015, and New York’s Chelsea Market, typically packed with hordes of noisy tourists, was quiet. It was close to midnight, but five stories above, things were tense. The building is a former cookie factory, and the outlines of ovens still scar the brick walls. In their place, …
One of the key inclusions in the Budget is the confirmation that GST rules are to be extended to apply to the importations of digital products and services. This so called “Netflix” tax is designed to ensure that non-resident suppliers (e.g. video streaming servers) of such content pay GST, thereby levelling the playing field for …