Contents
Chapter 1 - Introduction
Chapter 2 - Background
- New Zealand’s current taxation of multinationals – the international tax framework
- The international response
- The Australian approach
- Other measures for taxing the digital economy
Chapter 3 - Should New Zealand adopt a digital services tax as an interim measure?
- International context
- Overview of the digital services tax
- OECD’s view on a digital service tax
- Tax Working Group’s view on a digital services tax
- Design considerations for a potential digital services tax
- New Zealand’s proposed digital service tax
- Compliance with our international obligations
- Should New Zealand adopt a digital services tax?
- Repeal of a digital services tax
Chapter 4 - The OECD’s measures
- Summary of OECD measures
- Measure 1 – Reallocation of taxing rights
- Measure 2 – Minimum tax measure
- Likelihood and timing of an OECD solution
- Revenue impacts of the OECD measures