New Zealand: Introduced Taxation Bill 164-1 (No 2) introducing taxation measures for digital platform operators

On 8 September 2022, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) was introduced in New Zealand Parliament. The bill would implement the OECD’s information reporting requirements that digital platforms shall provide to the tax administration. Moreover, the bill imposes the Goods and Services Tax (GST) on operators providing services through electronic marketplaces (e.g., accommodation and transportation).