<ul><li><a href=https://www.taxpolicy.ird.govt.nz/publications/2024/2024-ir-cab-23-sub-0361 target=_blank>Inland Revenue - New Zealand, Tax Policy(Inland Revenue - New Zealand, Tax Policy, Consultation on taxing the digital services industry)</a></li><li><a href=https://www.taxpolicy.ird.govt.nz/publications/2019/2019-dd-digital-economy target=_blank>Options for Taxing the Digital Economy: A Government Discussion Document(Options for Taxing the Digital Economy: A Government Discussion Document, 2019)</a></li><li><a href=https://www.digital.govt.nz/dmsdocument/168~2019-digital-inclusion-action-plan-building-the-foundations/html target=_blank>Digital NZ, 2019 Digital Inclusion Action Plan — Building the Foundations(2019 Digital Inclusion Action Plan — Building the Foundations)</a></li></ul>