New Zealand Tax News

Treaty between New Zealand and Australia – negotiations

8 February 2008

Treaty between Czech Republic and New Zealand – details

16 January 2008

Discussion document released on reducing compliance costs of small and medium-sized businesses

16 January 2008

Report back to Parliament of Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill

3 December 2007

Protocol between United Kingdom and New Zealand signed – details

3 December 2007

Treaty between Czech Republic and New Zealand to be signed

4 November 2007

New rules for CFCs – exemption for active income

4 November 2007

Government to close PIE tax loopholes

1 October 2007

Limited Partnerships Bill introduced

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Deemed rate of return for taxing foreign investment fund interests set for 2006-07 income year

29 July 2007

Treaty between New Zealand and Mexico enters into force

2 July 2007

Tax changes to stop overseas asset lease schemes

2 July 2007

Protocol to treaty between Australia and New Zealand enters into force

18 June 2007

KiwiSaver and Company Tax Rate Amendments Act passed

18 June 2007

Budget for 2007/08 – details

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Treaty between New Zealand and Austria ratified

28 May 2007

Treaty between New Zealand and Mexico ratified

28 May 2007

Agreement between New Zealand and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Treaty between Spain and New Zealand - details

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

CFC rules to be relaxed

15 January 2007

Treaty between Mexico and New Zealand – details

17 December 2006

Proposal to tax foreign dividends at deemed rate of return

12 November 2006

Treaty between Austria and New Zealand signed

12 November 2006

Treaty between Spain and New Zealand enters into force

12 November 2006

Tax implications of IFRS adoption – issues paper released

14 October 2006