New Zealand: New Zealand government updates tax reform priorities The New Zealand government has updated its short to medium-term priorities for tax reform by releasing a “refreshed” Tax Policy Work Programme (work programme). By Brendan Brown & Matt Woolley October 15 2019
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 rejects capital gains tax New Zealand's government has rejected the recommendation of its tax working group (TWG) that New Zealand introduce a capital gains tax (CGT). Announcing the government's decision, Prime Minister Jacinda Ardern... By Brendan Brown & Matt Woolley May 28 2019
New Zealand: Beneficial ownership public register under discussion The New Zealand government is consulting on measures that would require the reporting of details of beneficial ownership of companies and limited partnerships on a public register. By Brendan Brown August 24 2018
New Zealand: New Zealand’s BEPS-related reforms to proceed Important BEPS-related reforms have moved a step closer to becoming law in New Zealand. By Brendan Brown & Matt Woolley July 12 2018
New Zealand: Tax credit for research and development from April 2019 The New Zealand government has announced a non-refundable tax credit of 12.5% of eligible research and development (R&D) expenditure (R&D credit), from April 2019. By Brendan Brown & Matt Woolley May 29 2018
New Zealand to require foreign sellers of low-value goods to register for GST The New Zealand government has released proposals that would require certain foreign sellers, online marketplaces and re-deliverers of goods to register for, collect and return GST on items delivered to... By Brendan Brown & Matt Woolley May 17 2018
New Zealand: Court of Appeal considers double tax relief article in DTA with China The New Zealand Court of Appeal has overturned a High Court decision allowing a New Zealand taxpayer foreign tax credits for tax spared (under Chinese law) to Chinese companies treated... By Brendan Brown & Matt Woolley April 30 2018
New Zealand: New Zealand introduces further measures affecting investment in residentia... The new Labour Party-led government formed late last year is implementing policies to dampen speculation in the residential property market. By Brendan Brown & Chris Harker March 21 2018
