News & Insights

Foreign investment and the active income exemption (PDF 258kb)
| 09 Jul 2008 | Taxation
New Zealand's new international tax rules will create a tax exemption for active income derived from offshore operations of New Zealand companies.READ MORE*
Gifting by way of IOU's (PDF 301kb)
| 09 Jul 2008 | Taxation
Is possible to make gifts on an IOU basis whilst satisfying the provisions of the EGDA?READ MORE*
Accounting privilege v tax privilege (PDF 264kb)
| 09 Jul 2008 | Taxation
Accountants should ensure that all tax advice given to clients is committed to writing, so as to fit within the 'books and documents' criteria for non disclosure.READ MORE*
Tax Disputes : a reversal of current trends? (PDF 329kb)
| 09 Jul 2008 | Taxation
A recent high court decision may signal that the ball is returning to the taxpayers court after a lengthy period in favour of the IRD in taxpayer disputes. READ MORE*

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