New Zealand–MNE Tax

Asia-Pacific

Draft New Zealand tax bill requires accurate information about who the `beneficial owner’ is of a company: Devdiscourse→

March 22, 2022

Asia-Pacific

R&D in New Zealand: fresh thinking for an innovation culture: Clowney / CrossBorder Solutions→

February 23, 2022

Americas

UK consults on introduction of corporate re-domiciliation regime

November 2, 2021

The UK government on October 27 opened a consultation on the possibility of introducing a “corporate re-domiciliation” regime to make it easier for companies to relocate to the UK while maintaining . . .

Americas

Asia to see disparate impacts from global digital tax reforms, IMF reports

September 15, 2021

Global tax reform efforts to address digitalization of the economy would likely have modest revenue effects in Asia, on the whole, according to a September 14 report from the International Monetary Fund; however, the effects would be uneven . . .

Americas

New Zealand will levy digital services tax on locally-derived revenues of Google, Facebook if no OECD accord is reached, Revenue Minister says: Jonathan Milne / newsroom.pro→

May 20, 2021

Asia-Pacific

New Zealand enhances R&D tax credit refundability to lessen impact of COVID-19

May 3, 2021

New Zealand’s Inland Revenue has brought forward by one year the application date of broader refundability for the R&D tax credit in a move intended to help businesses retain their R&D capability during the COVID-19 outbreak, the government said . . .

Americas

Google UK reports its 2020 financials: the transfer pricing implications

April 28, 2021

Dr. J. Harold McClure, New York City, discusses the transfer pricing implications of Google UK’s 2020 financial report . . .

Americas

Ireland, Mexico among countries struggling to timely resolve MAP tax and transfer pricing cases

April 19, 2021

Five of eight countries in the OECD’s latest round of peer review reports failed to resolve mutual agreement procedure (MAP) cases within the average 24-month timeframe sought by the OECD . . .

Asia-Pacific

New Zealand parliament passes tax bill

March 24, 2021

The New Zealand government today announced that parliament has passed a tax bill that includes measures allowing businesses to claim greater deductions for feasibility expenditures . . .

Asia-Pacific

New Zealand hits Oracle with NZ 20.3M (USD 14.4M) in transfer pricing assessments: Rob O’Neill / New Zealand Reseller News→

December 23, 2020

Africa

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

December 16, 2020

The OECD today published 40 responses to a questionnaire that asked officials whether their country has adopted transfer pricing rules for . . .

Asia-Pacific

New Zealand provides Covid-19 transfer pricing guidance

September 16, 2020

Leslie Prescott-Haar and Sophie Day of TP EQuilibrium | AustralAsia LP, New Zealand, discuss recently released New Zealand Inland Revenue transfer pricing guidance for businesses affected by Covid-19 . . .

Americas

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

September 4, 2020

Asia-Pacific

New Zealand proposes tax measures in response to COVID-19 outbreak: New Zealand Inland Revenue→

March 18, 2020

Asia-Pacific

Cisco pays New Zealand NZ 4.6m (~USD 3m) additional tax for transfer pricing compensating adjustment: Tom Pullar-Strecker / Stuff.co.nz→

February 5, 2020

Asia-Pacific

New Zealand–China tax treaty enters into force

December 30, 2019

The New Zealand government has announced that the . . .

Asia-Pacific

Microsoft settles New Zealand transfer pricing dispute: Paul McBeth / NZ Herald→

December 3, 2019

Asia-Pacific

New Zealand issues updated R&D guide: Inland Revenue Service→

November 29, 2019

Asia-Pacific

New Zealand tax authority cracks down on foreign-owned wholesalers and distributors

November 21, 2019

Leslie Prescott-Haar, Stefan Sunde, & Sophie Day of TP EQuilibrium | AustralAsia LP, discuss new actions taken by the New Zealand Inland Revenue in October 2019 to ensure compliance by foreign-owned New Zealand entities that may be considered wholesalers or distributors . . .

Asia-Pacific

Switzerland’s Federal Council approves amendments to tax treaties with New Zealand, Netherlands, Norway, Sweden

November 6, 2019

Switzerland’s Federal Council on November 6 approved four tax treaty protocols . . .

Europe

New Zealand, Guernsey sign tax treaty protocol

September 18, 2019

The governments of New Zealand and Guernsey have signed protocol to their tax information . . .

Asia-Pacific

New Zealand government special report addresses GST on low-value imported goods: Policy and Strategy, Inland Revenue→

August 20, 2019

Asia-Pacific

New Zealand updates tax policy work plan

August 15, 2019

The New Zealand government on August 8 updated its tax policy work plan which reflects , , ,

Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Asia-Pacific

New Zealand digital services tax update

June 11, 2019

Leslie Prescott-Haar, Stefan Sunde and Sophie Day of TP Equilibrium AustralAsia discuss a consultation launched by New Zealand Inland Revenue June 4 proposing a 3 percent digital services tax . . .

Asia-Pacific

New Zealand’s revised transfer pricing regime

May 13, 2019

Leslie Prescott-Haar, Stefan Sunde, and Sophie Day of TP EQuilibrium | AustralAsia LP, discuss final international tax and transfer pricing guidance published by the New Zealand Inland Revenue April 29 . . .

More News

New Zealand ratifies BEPS MLI

August 2, 2018

New Zealand has ratified the BEPS multilateral instrument (MLI) the New Zealand government today announced. The treaty, formally . . .

Asia-Pacific

New Zealand to explore digital services tax for multinationals

February 19, 2019

The New Zealand government today announced that it will open . . .

Asia-Pacific

New Zealand proposal would impose GST on foreign online low-value sales

October 17, 2018

New Zealand’s Minister of Revenue today announced proposed new GST rules applicable to online . . .

Asia-Pacific

New Zealand passes BEPS bill to prevent multinational tax avoidance

June 27, 2018

New Zealand’s parliament has passed the Taxation (Neutralising Base Erosion and Profit Shifting) Bill, aimed at curtailing tax avoidance by multinationals, Revenue Minister . . .

Asia-Pacific

New Zealand government report advocates no reduction in corporate rates, consideration of digital firm equalization levy: Tax Working Group→

September 23, 2018

Asia-Pacific

New Zealand announces new R&D tax incentives

October 3, 2018

The New Zealand government today proposed a new research and development (R&D) tax incentive package designed to promote investment. Legislation providing for the credit will . . .

Asia-Pacific

New Zealand to opt for diverted profits tax if Labor leads government: Audrey Young / NZ Herald→

July 19, 2017

Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Asia-Pacific

New Zealand, Hong Kong agree to automatic exchange of tax information

June 28, 2017

New Zealand and Hong Kong today signed a protocol to their tax treaty allowing for the automatic exchange of information in tax matters between the two countries. The countries’ 2010 tax treaty . . .

Asia-Pacific

New Zealand advances tax law imposing GST on low-value online sales

December 5, 2018

The New Zealand government today introduced . . .

Americas

New Zealand proposes rules to combat multinational tax avoidance through use of hybrid mismatches

September 6, 2016

The New Zealand government has today released for discussion proposed measures to prevent multinational corporations from avoiding tax through use of hybrid mismatch . . .

Asia-Pacific

New Zealand R&D tax incentive bill introduced: Inland Revenue→

October 29, 2018

Asia-Pacific

New Zealand government seeking amendments to transfer pricing provision in tax bill

February 15, 2018

The New Zealand government on February 14 announced that it will recommend a change to transfer pricing provisions in a bill designed to curtail tax avoidance . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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