Article
New Zealand Government Announces The Final Design Of Its R&D Tax Incentive Scheme
The New Zealand government has today announced the final design of its research and development (R&D) tax incentive scheme.
AJ Park
- Article
Tax and the Resource Management Act (RMA): How recent plan changes could influence your tax responsibilities
This land rezoning and plan changes have a less obvious tax implication which all property owners need to be aware of.Duncan Cotterill - Article
Chapman Tripp submissions on Taxation Bill
Chapman Tripp has recommended a number of improvements to this taxation omnibus bill to modernise tax administration.Chapman Tripp - Article
NZ continues to take the lead in global movement against BEPS
The Bill promotes measures to combat BEPS arrangements and wide-ranging changes to NZ's cross-border investment. rules.Chapman Tripp - Article
FATCA/GATCA/What the …? Tax obligations of Americans overseas
FATCA and CRS/GATCA have been incorporated into New Zealand law in recent changes.Cavell Leitch - Article
Pressure to prevent base erosion and profit shifting (BEPS) mounts
New measures could be included in a BEPS taxation bill to be introduced in late 2017, for enactment by July 2018.Chapman Tripp - Article
Terms of Reference for Tax Working Group announced
As well as particular issues to review, the Tax Working Group has a broad mandate to look at New Zealand's tax system.Duncan Cotterill - Article
KiwiSaver changes - more upside than downside?
The Prime Minister today provided a little more detail on the KiwiSaver changes which will be announced in next week’s budget.Chapman Tripp - Article
A summary of the 2015 and 2016 New Zealand child support changes
The Scheme is financial support paid by parents who do not live with the children or who share the care of the children.Cavell Leitch - Article
Application date for the expanded bright-line rule
The expansion of the bright-line rule was one of the changes that the Government introduced to assist first home buyers.Buddle Findlay - Article
Enhancements To New Zealand's Research And Development Tax Incentive Scheme
The proposed changes will greatly benefit both larger and smaller businesses that are performing research and development activities in New Zealand.TMF Group BV - Article
PAYE not held on trust for Inland Revenue – Supreme Court
The decision was welcomed by insolvency practitioners after the Court of Appeal had previously upset industry practice.Chapman Tripp - Article
Are you an American living in NZ?
The Foreign Account Tax Compliance Act (FATCA) was introduced to prevent offshore tax evasion by United States persons.Cavell Leitch - Article
New employee share scheme tax rules – its time to review your scheme
The proposed new tax rules make significant changes to the taxation of ESS, particularly conditional share schemes.Chapman Tripp - Article
New Zealand's Revised International Tax And Transfer Pricing Guidance
A summary of the most significant changes is outlined below.Duff and Phelps - Article
New tax rules for "non-portfolio" foreign investments: bringing the inbetweeners into line
These new tax rules apply now to taxpayers who hold interests of 10% or more in foreign investment funds (FIFs).Chapman Tripp - Article
Government Amends KiwiSaver To Increase Flexibility
The Government will shortly be finalising a number of changes to KiwiSaver. KiwiSaver has now been operating in New Zealand for over 12 years and is becoming an increasingly ...DLA Piper UK LLP - Article
The nitty-gritty of the thin cap reforms
Inland Revenue has released proposals to extend the scope of the thin cap regime and to restrict existing safe harbours.Chapman Tripp - Article
NZ Employment Bulletin: Employers’ Policies & Procedures – What They Really Mean
What happens when an employee claims that they had no idea that their actions amounted to misconduct?DLA Piper Australia - Article
Penny and Hooper: a thoughtful approach to tax avoidance
The outcome in Penny and Hooper v CIR is relevant to a broad swathe of the economy.Chapman Tripp
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