Tag Archives: New Zealand

World Tax Advisor 10 May 2019

World Tax Advisor 26 April 2019

World Tax Advisor 1 March 2019

World Tax Advisor 22 February 2019

World Tax Advisor 2 November 2018

The World Tax Advisor 2 November  includes in particular

  • UK Budget 2018 includes new digital services Tax
  • Australia: ATO releases guidelines on general anti-avoidance and hybrids
  • China: Draft IIT implementation regulations released for public consultation
  • Denmark: New guidance issued on VAT treatment of holding companies
  • Finland: Income register reporting to be introduced from 2019
  • Jersey: Draft legislation on company economic substance presented
  • Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
  • New Zealand: R&D tax incentive bill introduced to parliament
  • Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures

World Tax Advisor 26 October 2018

The World Tax Advisor 26 October includes in particular:

  • Thailand approves new IBC regime to replace
    existing HQ regimes
  • Austria: Draft regulation addresses
    requirements under new “horizontal
    monitoring” procedure
  • Brazil: 31 December deadline for disclosure of
    ultimate beneficiary information
  • Denmark: Proposals would implement ATAD
    hybrid mismatch rules
  • Netherlands: Supreme Court confirms CJEU decision
    in fiscal unity cases
  • New Zealand: GST on low-value imported goods:
    Details of proposed regime released
  • United Kingdom: MLI-synthesized treaty with Slovenia
    published

World Tax Advisor 5 October 2018

The World Tax Advisor 5 October includes in particular:

  • Australia releases discussion paper on taxation of
    digital economy
  • Belgium: New register of ultimate beneficial owners introduced
  • El Salvador: Tax amnesty period further extended
  • European Union: Liechtenstein, Peru removed from “grey” list of noncooperative jurisdictions
  • European Union: CJEU rules German trade tax rules violate EU law
  • Finland: Proposed rules would implement EU ATAD into domestic law
  • New Zealand: R&D tax incentive scheme details announced
  • OECD: Four countries deposit MLI ratification instruments, Aruba joins inclusive framework
  • Qatar: CbC reporting legislation implemented

World Tax Advisor 28 September 2018

The World Tax Advisor 28 September includes in particular:

  • French 2019 finance bill contains BEPS / EU ATAD 1 measures
  • Australia: R&D tax measures introduced into parliament
  • European Union: Commission finds no impermissible state aid in Luxembourg tax ruling case
  • Netherlands: Consultation on tax treaty policy and
    low-tax jurisdictions list
  • New Zealand: Perspectives on Tax Working Group
    interim report
  • Nigeria: FIRS releases new transfer pricing
    rules
  • Peru: Rules on PEs, interest expense
    deductibility, indirect transfers revised
  • Peru: Suspension of general anti-avoidance
    rule lifted
  • United States:House bill addresses sales tax
    collection post-Wayfair

World Tax Advisor 14 September 2018

The World Tax Advisor 14 September includes in particular:

  • Ireland publishes corporate tax roadmap
  • Cambodia: Guidance issued on related party loan transactions
  • China: Amendments to individual income tax law finalized
  • Czech Republic: Changes proposed to the investment incentives act
  • El Salvador: Period of tax and customs amnesty extended
  • Mexico: Members of congress present tax reform proposals
  • New Zealand: Recent developments on transfer pricing aspects of debt pricing
  • OECD: Tax policy reforms 2018 report released
  • Papua New Guinea: Budget 2019 could contain many changes affecting companies and individuals
  • Peru: Changes to VAT rules deem certain branches to be taxpayers for VAT purposes
  • Taiwan: Guidance on tax compliance obligations where POEM ceases to exist