The article reports that in the case, Commissioner of Inland Revenue v Diamond, the Court of Appeal has ruled in favour of the taxpayer and conclude that the taxpayer was not resident in New Zealand for tax purposes. The Court held that only the individual's connections to a particular ...
New Zealand's refit sector continues to enjoy sustained activity, such as the recently completed Advantage. If you want to break New Zealand tax residency status you must be physically absent from New Zealand for 325 days in a 12-month period as per the 325 Rule. In addition you must not...
Trusts in New Zealand New Zealand does not determine the tax residency of a trust based on the tax residence of its trustees as is the case in many other jurisdictions. Instead, New Zealand has a settlor-based regime which means the New Zealand tax treatment of a trust depends on where th...
Commercial Banking – New Zealand To help fight against tax evasion and protect the integrity of tax systems, governments around the world are introducing a new information-gathering and reporting requirement for financial institutions. This is known as the Common Reporting Standard ("the CRS") and...
新西兰NewZealand-国家税务总局.PDF,一、个人 根据新西兰税法规定,满足以下任一条件的个人视为新 西兰税收居民: • 在新西兰境内拥有永久性居所。即使该个人在其他 国家或地区也拥有永久性居所,其仍视为新西兰税收居民; • 任意12 个月内在新西兰境内累计停留超过 1
Will they retain their tax residency in New Zealand, or will they become tax resident overseas? Will their New Zealand assets now be taxed overseas, and potentially subject to a capital gains tax? Will they still need to file a New Zealand tax return? Who bears the cost of all of this?
China’s new tax residency rule aligns with international standards The 183-day-rule is a tax residency threshold commonly adopted by many countries across the world (such US, UK, Australia, France, and New Zealand) and will see a shift in China’s current tax practices to more internationall...
These forms are used by financial institutions around the world, including in New Zealand (especially if they are a Qualified Intermediary). To date, new versions (Rev. October 2021) of Forms W-8BEN-E, W-8ECI, and W-8BEN and instructions have been released. The new version of Form W-8...
New Zealand is planning to ban foreign buyers from purchasing existing homes in an attempt to tackle a housing crisis by halting a trend among the world’s wealthy to snap up property in the country. 为了应对住房危机,新西兰正计划禁止外国人购买现房,从而遏制住全世界的有钱人在新西兰抢购房产的势头...
Information will be stored in either hard copy or electronic form with secure data protection at the offices of CCB NZ Group at Level 29, 48 Shortland Street, Auckland, New Zealand and/or China Construction Bank Corporation's principal offices at no. 25 Financial Street, Xicheng District, Beiji...