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Article
Withholding Tax On Offshore Software And SaaS Payments: Inland Revenue Releases Draft Guidance (PUB00266)
New Zealand's Inland Revenue has released draft guidance on how payments made by New Zealand residents to non-residents for software supplies should be categorised for tax purposes. The guidance addresses the uncertainty around withholding tax obligations for cloud services, SaaS solutions, and various software licensing arrangements...
New ZealandTax
DLA Piper
Article
Employee share scheme tax changes: what companies need to know
From 1 April 2026, private, unlisted firms may opt into a tax deferral regime so employees pay tax only at liquidity events.
New ZealandTax
LegalVision
Article
Reviewing the purchase price allocation rules - one year on
Recap – when & how do the PPA rules apply? How have they been adopted & applied? Anomaly with auction sales.
New ZealandTax
Cavell Leitch
Article
What are the tax responsibilities of a small business in New Zealand
Explanation of your common tax responsibilities as a small business owner in New Zealand.
New ZealandTax
LegalVision
Article
GST On Management Fees - Inland Revenue Releases Issues Paper
The Inland Revenue has released an officials' issues paper which includes possible changes to the GST treatment of management fees charged to managed funds.
New ZealandTax
DLA Piper UK LLP
Article
Inland Revenue Issues Paper On Purchase Price Allocation
The New Zealand Inland Revenue has released an Officials' Issues Paper on Purchase Price Allocation setting out its proposals ...
New ZealandTax
DLA Piper UK LLP
Article
Selling To New Zealand? Low Value GST Law Now In Force
Offshore businesses must now comply with local goods and services tax requirements if annual sales to New Zealand exceed the threshold.
New ZealandTax
TMF Group BV

Must read

Article
Withholding Tax On Offshore Software And SaaS Payments: Inland Revenue Releases Draft Guidance (PUB00266)
New Zealand's Inland Revenue has released draft guidance on how payments made by New Zealand residents to non-residents for software supplies should be categorised for tax purposes. The guidance addresses the uncertainty around withholding tax obligations for cloud services, SaaS solutions, and various software licensing arrangements...
New ZealandTax
DLA Piper

This week's Intelligence highlights

Article
Withholding Tax On Offshore Software And SaaS Payments: Inland Revenue Releases Draft Guidance (PUB00266)
DLA Piper

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Carolyn Schenck Discusses Voluntary Disclosure Of Foreign Assets On Barbri Webinar

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Caplin & Drysdale, Chartered

Carolyn Schenck Discusses Voluntary Disclosure Of Foreign Assets On Barbri Webinar

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