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of WHT rules to negative interest payments Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.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 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
Draft guidance on non-resident employers' tax obligations for employees in New Zealand By Alex Ladyman & Tim Stewart August 27 2020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
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
New Zealand: Proposed changes to foreign investment consent rules to include tax measures By Alex Ladyman & Brendan Brown January 06 2020
