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
New Zealand: New Zealand issues draft guidance on BEPS-related reforms In June 2018, reforms intended to address BEPS became law in New Zealand with the enactment of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (BEPS Act). By Matt Woolley October 15 2018
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
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
New Zealand Inland Revenue expands monitoring of large taxpayers The New Zealand Inland Revenue has announced that it will be increasing the number of large taxpayers that it monitors as part of its Basic Compliance Package (BCP). October 26 2016
