New Zealand: IRD considers application of WHT rules to negative interest payments Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions. By Brendan Brown & Tim Stewart December 07 2020
New Zealand: Court of Appeal considers cross-border financing tax avoidance appeal Tim Stewart and Matt Woolley of Russell McVeagh discuss the key elements of Inland Revenue’s Court of Appeal win in a tax avoidance case against a leading Australasian drinks company. By Matt Woolley & Tim Stewart October 21 2020
Draft guidance on non-resident employers' tax obligations for employees in New Zealand Tim Stewart and Alex Ladyman of Russell McVeagh summarise the draft operational statement released by New Zealand Inland Revenue on non-resident employers' employment-related tax obligations in relation to employees in... By Tim Stewart & Alex Ladyman August 27 2020
Taxing trusts when a settlor migrates to New Zealand Tim Stewart of Russell McVeagh explains how migrating settlors affect the taxation of trusts in New Zealand. By Tim Stewart June 18 2020
New Zealand: New Zealand proceeds with reform of GST on low-value imported goods New Zealand is changing the goods and services tax on low-value imported goods. By Young-chan Jung & Tim Stewart January 28 2019
New Zealand: High Court invalidates information request issued at request of foreign ta... In a recent decision, the New Zealand High Court considered a challenge to the validity of requests for information made by New Zealand Inland Revenue at the request of the... By Brendan Brown & Tim Stewart January 30 2018
