Here's an overview of the New Zealand suggested tax change: https://thespinoff.co.nz/business/13-10-2021/why-the-new-global-tax-rate-is-a-big-deal-and-what-it-m

Here's an overview of the New Zealand suggested tax change: https://thespinoff.co.nz/business/13-10-2021/why-the-new-global-tax-rate-is-a-big-deal-and-what-it-means-for-tech-giants-in-nz https://thespinoff.co.nz/business/13-10-2021/why-the-new-glo... Two quotes: Given New Zealand’s relative size to other markets, we are going to get a pretty thin slice of that, I think. I suspect it will be in the tens of millions, not the hundreds of millions. It’s not going to be a huge source of additional tax revenue for NZ. The government claims Google takes $800m from the NZ economy. Also note NZ adds 15% GST (sales tax); however the rules for adding GST for consumer purchases are different than for businesses purchasing goods/services from foreign businesses. We are a small country. Not sure how taxation could be done fairly for large multinationals... I assume there is a power law and NZ has little leverage.