New Zealand Tax News

Orbitax

U.S. Participating in Fifth Negotiating Round for Indo-Pacific Economic Framework for Prosperity

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New Zealand Issues Public Rulings on Tax Consequences of Investing in U.S. Limited Liability Companies

Orbitax

Russia Suspends Beneficial Withholding Tax Rates Under Tax Treaties with Unfriendly Countries

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Trans-Pacific Partnership Agreement in Force for Brunei

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UK Signs Trans-Pacific Partnership Agreement

Orbitax

South Africa Publishes Synthesized Texts of Tax Treaties with New Zealand, Pakistan, and Romania as Impacted by the BEPS MLI

Orbitax

New Zealand Corrects BEPS MLI Position in Regard to Tax Treaties with Hong Kong and South Africa

EY

EY Global Tax Controversy Flash Newsletter (Issue 59) | US IRS implements pre-screening process for taxpayers seeking APAs

EY

New Zealand to adopt the OECD GloBE (Pillar Two) rules

Orbitax

New Zealand Tax Bill for 2023-24 Includes GloBE Rules

EY

EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes

Orbitax

Hong Kong Publishes Synthesized Texts of Tax Treaties with New Zealand, Pakistan, Portugal, Qatar, Romania, and Saudi Arabia as Impacted by BEPS MLI

Orbitax

Protocol to Tax Treaty between Guernsey and New Zealand has Entered into Force

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UK Joining Trans-Pacific Partnership Agreement

EY

EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals

Orbitax

Hong Kong Confirms Completion of Internal Procedures for the Entry into Effect of BEPS MLI for 31 Covered Agreements

Orbitax

New Zealand Issues New Guidance on Tax avoidance and the Interpretation of the General Anti-Avoidance Provisions

EY

EY Global Tax Controversy Flash Newsletter (Issue 55) | HMRC evolves its compliance approach with new ‘Guidelines for Compliance’

Orbitax

Trans-Pacific Partnership Agreement Entering into Force for Chile

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New Zealand Notes Prescribed Interest Rate Changes for Use of Money Interest and Employer-Provided Loans

EY

EY Global Tax Controversy Flash Newsletter (Issue 53) | UK transfer pricing adjustments – is the underlying rule being followed?

Orbitax

New Zealand Increases Family Tax Credit and Best Start Tax Credit for Individuals

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Trans-Pacific Partnership Agreement in Force for Malaysia

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OECD Releases New MAP Statistics and Country Awards on the Resolution of International Tax Disputes

Pagero

New Zealand to modernize the GST invoicing rules from 1 April 2023

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Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures

Orbitax

Netherlands Publishes Synthesized Text of Tax Treaties with New Zealand, Singapore, and the Slovak Republic as Impacted by the BEPS MLI

EY

EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation

Orbitax

New Zealand Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill

Orbitax

New Zealand Increases Use of Money Interest Rate for Underpayments and Overpayments

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