Searching Content indexed under Income Tax by Chapman Tripp ordered by Published Date Descending.
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The future of tax – what can we look forward to?
The Tax Working Group's interim report discusses its review of the structure, fairness and balance of the NZ tax system.
New Zealand
11 Oct 2018
NZ continues to take the lead in global movement against BEPS
The Bill promotes measures to combat BEPS arrangements and wide-ranging changes to NZ's cross-border investment. rules.
New Zealand
27 Apr 2018
New tax rules for employee share schemes
Companies with, and thinking of adopting, an ESS as part of their remuneration package should review their arrangements.
New Zealand
2 Apr 2018
What is at stake on 23 September [NZ elections] for tax policy?
Tax is a top issue this campaign, featuring strongly in the leadership debates, and is a major point of difference.
New Zealand
20 Sep 2017
Pressure to prevent base erosion and profit shifting (BEPS) mounts
New measures could be included in a BEPS taxation bill to be introduced in late 2017, for enactment by July 2018
New Zealand
30 Aug 2017
Chapman Tripp submissions on Taxation Bill
Chapman Tripp has recommended a number of improvements to this taxation omnibus bill to modernise tax administration.
New Zealand
20 Jul 2017
New employee share scheme tax rules – its time to review your scheme
The proposed new tax rules make significant changes to the taxation of ESS, particularly conditional share schemes.
New Zealand
9 Apr 2017
Incoming turbulence: tax proposals target multinationals
These discussion documents aim towards the implementation of the OECD Base Erosion and Profit Shifting (BEPS) project.
New Zealand
12 Mar 2017
Supreme Court finds against Trustpower in feasibility expenditure case
The costs were capital in nature, as the consents were tangible progress towards eventual completion of capital projects.
New Zealand
1 Aug 2016
Employee share scheme reform – with more to come
The article explains the new tax law changes and summarises the reform proposals the IRD has put up for discussion.
New Zealand
13 Jun 2016
PAYE not held on trust for Inland Revenue – Supreme Court
The decision was welcomed by insolvency practitioners after the Court of Appeal had previously upset industry practice.
New Zealand
14 Nov 2014
The BEPS Project – OECD keeps tax reform pot boiling
The Base Erosion and Profit Shifting Project aims to reduce tax minimisation opportunities created by the global economy.
New Zealand
6 Oct 2014
The Fair Tax for Savers campaign - are savers over-taxed (and if so, why)?
This idea of a Fair Tax for Savers may deserve debate and serious consideration by the Government and policy-makers.
New Zealand
5 Aug 2014
Universal KiwiSaver and Variable Savings Rates - the election lines are drawn
Labour's proposals to make KiwiSaver compulsory for employees, and to vary contribution rates, raise interesting issues.
New Zealand
7 May 2014
The nitty-gritty of the thin cap reforms
Inland Revenue has released proposals to extend the scope of the thin cap regime and to restrict existing safe harbours.
New Zealand
16 Jun 2013
Game-changing tax regime proposed for foreign super scheme interests
The bill introduces a new regime to tax interests in foreign superannuation schemes and other migrant retirement savings.
New Zealand
13 Jun 2013
Tougher tax regime for specified mineral mining
The proposed NZ tax changes aim to remove most of the concessionary elements of the specified minerals mining regime.
New Zealand
11 Nov 2012
New tax rules for "non-portfolio" foreign investments: bringing the inbetweeners into line
These new tax rules apply now to taxpayers who hold interests of 10% or more in foreign investment funds (FIFs).
New Zealand
19 Jun 2012
Penny and Hooper: a thoughtful approach to tax avoidance
The outcome in Penny and Hooper v CIR is relevant to a broad swathe of the economy.
New Zealand
8 Sep 2011
KiwiSaver changes - more upside than downside?
The Prime Minister today provided a little more detail on the KiwiSaver changes which will be announced in next week’s budget.
New Zealand
12 May 2011
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