A separate argument against major tech firms paying more tax. 

A report from tax expert Nick Miller says companies like Google are able to skirt their dues by taking payments from New Zealand subsidiaries, listed as service fees. 

He says they could be seen as royalties, which come under a withholding tax.  

However, another independent expert in the field, Geof Nightingale, told Andrew Dickens the Trump administration would push the cost back onto New Zealand businesses and consumers. 

If we were to tax the US tech giants more, we'd be slapped with a higher tariff on exports. 

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