Land Tax
What chance of resurrecting a land tax in New Zealand?
The Green Party policy is to have two new tax brackets at the high-income end, raising about $1.3b revenue pa. But that’s a drop in…
Transfer Pricing
The Canadian Cameco decision – why is it relevant for transfer pricing in New Zealand?
Cameco, the Canadian uranium mining and trading giant, has successfully defended its transfer pricing position involving the establishment of an offshore trading centre in Switzerland…
- July 7, 2020
Transfer Pricing
How realistic is a wealth tax in New Zealand?
The Green Party policy is to impose a new wealth tax as its main plank to fund a proposed revamp of the income support system.…
- June 30, 2020
International Tax
OECD digital tax project torpedoed? Where to for New Zealand?
As reported by the NY Times US has suspended talks with OECD to find a consensus reform for the international taxation of the digitised economy…
- June 22, 2020
International Tax
Did Google allocate excessive profits to its NZ operations?
Stuff reported that for 2019 Google NZ reported a significant increase in its reported profits and tax payable in New Zealand. Google NZ reported an…
- June 15, 2020
International Tax
Digital Services Tax for NZ?
In June 2019 the Government stated its preferred approach to wait for OECD to develop its multinational solution to change the taxing rules for digitised…
- June 9, 2020
International Tax
Tax treaty implications for various Covid-19 issues
The OECD Secretariat issued a short paper on 3 April analysing various tax treaty issues arising from government imposed travel and ‘lock-down’ requirements as a…
- April 6, 2020
Transfer Pricing
Transfer Pricing Documentation – fit for purpose?
Ensure your New Zealand transfer pricing documentation is fit for purpose Changes made last year to New Zealand’s transfer pricing rules are now in force…
- April 2, 2020
Transfer Pricing
Transfer Pricing & Covid-19
Since writing out our last insight (an update on BEPS 2.0) the world finds itself faced with significant change and substantial economic challenges. Whilst businesses…
- March 31, 2020
