New Zealand: Set to introduce new business continuity test for tax loss carry-forward r... Fred Ward and Young-chan Jung of Russell McVeagh consider the key elements of the new business continuity test, which arrives following the economic fallout caused by the COVID-19 pandemic. By Young-chan Jung & Fred Ward March 15 2021
New Zealand government expects to focus on the taxation of MNEs post-election Brendan Brown and Young-chan Jung of Russell McVeagh consider the tax developments that multinational businesses can expect following Jacinda Ardern and the Labour Party’s re-election in New Zealand. By Brendan Brown & Young-chan Jung November 12 2020
New Zealand Inland Revenue proposes reforms to rules for purchase price allocation Brendan Brown and Young-chan Jung of Russell McVeagh summarise the proposed measures that the Inland Revenue have put forward for allocating the purchase price in sales of property or business... By Brendan Brown & Young-chan Jung February 19 2020
New Zealand proposes changes to GST on cross-border telecommunication services Brendan Brown and Young-chan Jung of Russell McVeagh analyse the government’s proposed changes to the goods and services tax treatment of cross-border telecommunications services, including charging GST based on the... By Brendan Brown & Young-chan Jung August 29 2019
New Zealand proposes interim digital services tax The New Zealand government has released a discussion document proposing a digital services tax (DST) as an interim measure while OECD discussions continue on possible changes to the international tax... By Brendan Brown & Young-chan Jung July 10 2019
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: New Zealand considers tax on digital services Recent developments have increased the likelihood of New Zealand considering a tax on digital services. By Young-chan Jung & Chris Harker December 12 2018
