New Zealand Inland Revenue has published the keynote address delivered by Minister of Revenue David Parker to the Chartered Accountants Australia and New Zealand conference on 19 November 2020. With regard to New Zealand's current tax plans, one of the key points is the introduction of a new top personal tax rate of 39% on income over NZD 180,000 that will apply from 1 April 2021, subject to the approval of the required legislation.
Another key point concerns the taxation of the digital ec…