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: 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of WHT rules to negative interest payments Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.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 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: 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
NZ Labour Party promises digital services tax if international consensus not reached Brendan Brown and Mitchell Fraser of Russell McVeagh consider the role of tax in political parties' manifestos prior to New Zealand’s October 2020 general election, with a particular focus on... By Brendan Brown & Mitchell Fraser September 24 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Draft guidance on non-resident employers' tax obligations for employees in New Zealand Tim Stewart and Alex Ladyman of Russell McVeagh summarise the draft operational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
Tax policies to feature prominently in New Zealand’s general election Brendan Brown and Mitchell Fraser of Russell McVeagh explain how tax policies are set to play a pivotal role as the people of New Zealand head to the polls. By Brendan Brown & Mitchell Fraser August 09 2020
New Zealand: Changes to foreign investment consent rules include tax measures Brendan Brown and Matt Woolley of Russell McVeagh outline the tax implications following amendments to New Zealand’s overseas investment regime. By Brendan Brown & Matt Woolley July 28 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 updates COVID-19 tax measures to include reforms to tax loss rules Brendan Brown and Matt Woolley of Russell McVeagh explain New Zealand’s latest tax measures to support businesses affected by the COVID-19 pandemic. By Brendan Brown & Matt Woolley May 04 2020
