New Zealand Inland Revenue recently published guidance on changes concerning the collection of GST by online marketplace operators (digital platforms) on the sale of listed services from 1 April 2024. Further, New Zealand is implementing the OECD model reporting standards for online marketplace operators in New Zealand from 1 January 2024. The new collection and reporting requirements were introduced as part of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) …