Equalisation Tax

A tax that a multinational tech company must pay in a country where it generates income, even if it doesn’t have a physical office here. Some companies make many millions of dollars in Aotearoa but pay very little tax here.
Example:
A bill to set up a Digital Services Tax (a kind of equalisation tax) was introduced in Aotearoa in 2023, but was canned in 2025. So Big Tech still earns millions, but pays peanuts.
Visual idea: A scale balancing “local business” and “Big Tech.”