On 4 June 2019, New Zealand Inland Revenue announced a consultation on taxing the digital services industry. This includes the possible introduction of an interim digital services tax (DST) summarized as follows:
- The DST would be a flat tax charged at a low rate (2–3%) on gross turnover from certain digital platforms (to the extent they are attributable to the users in the relevant country). A DST applies to digital platforms whose value is dependent on the size and active contribution of th…