New Zealand Inland Revenue Department has released Interpretation Guidelines dealing with the income tax treatment of payments for computer software made to non-resident suppliers.

The Guidelines also analyse the impact of double tax agreements on such payments. The tax treatment would vary depending on whether the non-resident supplier is deriving royalties or business profits. If the payment received by the non-resident supplier is income or royalties derived from New Zealand, then the payment will be subject to taxation in New Zealand....

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