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New Zealand - April 11 2013
As a new tax year begins, we thought it timely to briefly survey recent and impending tax changes of particular interest to businesses. Many of these…
New Zealand - March 15 2013
The Government has introduced legislation to expand the reach of the fringe benefit tax (FBT) regime to apply to more car parks provided to employees…
New Zealand - February 19 2013
The "inbound" thin capitalisation rules, introduced in 1997, effectively restrict the extent to which foreign shareholders fund their New Zealand…
New Zealand - December 12 2012
In a recent draft standard practice statement, IRD set out its views on the responsibilities of businesses opting to use electronic systems, such as Cloud computing systems, to store their business records.
New Zealand, USA - November 19 2012
The Minister of Revenue, the Hon Peter Dunne, recently announced the New Zealand Government’s intention to enter into an Intergovernmental Agreement (IGA) with the US Treasury, regarding the Foreign Account Tax Compliance Act (better known as FATCA).
