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 Fred Ward & Young-chan Jung March 15 2021
New Zealand: IRD considers application of WHT rules to negative interest payments By Brendan Brown & Tim Stewart December 07 2020
New Zealand government expects to focus on the taxation of MNEs post-election By Brendan Brown & Young-chan Jung November 12 2020
New Zealand: Court of Appeal considers cross-border financing tax avoidance appeal By Matt Woolley & Tim Stewart October 21 2020
NZ Labour Party promises digital services tax if international consensus not reached By Brendan Brown & Mitchell Fraser September 24 2020
New Zealand: Inland Revenue proposes retrospective amendments to tax treatment of crypt... By Alex Ladyman & Brendan Brown April 01 2020
New Zealand proposes changes to GST on cross-border telecommunication services By Brendan Brown & Young-chan Jung August 29 2019
New Zealand: Tax credit for research and development from April 2019 By Brendan Brown & Matt Woolley May 29 2018
New Zealand: New Zealand’s BEPS-related reforms to proceed By Brendan Brown & Matt Woolley July 12 2018
New Zealand: High Court invalidates information request issued at request of foreign ta... By Brendan Brown & Tim Stewart January 30 2018
Draft guidance on non-resident employers' tax obligations for employees in New Zealand By Alex Ladyman & Tim Stewart August 27 2020
Tax policies to feature prominently in New Zealand’s general election By Brendan Brown & Mitchell Fraser August 09 2020
New Zealand: Changes to foreign investment consent rules include tax measures By Brendan Brown & Matt Woolley July 28 2020
New Zealand updates COVID-19 tax measures to include reforms to tax loss rules By Brendan Brown & Matt Woolley May 04 2020
New Zealand Inland Revenue proposes reforms to rules for purchase price allocation By Brendan Brown & Young-chan Jung February 19 2020
