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A recent New Zealand court case decided in October is the second one in recent years[1] to go through the courts involving the determination of the permanent place of abode concept (‘PPOA’). In this High Court case the time bar was opene… Read More

Do you think that the United States has complex tax rules? New Zealand has some to match, and the country’s system of taxing United States retirement accounts such as IRAs warrants the advice of an expert in this area - preferably prior to migr… Read More

Even if your income levels fall below the filing thresholds for U.S. individual income tax returns, it is recommended that a U.S. return still be filed.  Filing a tax return starts the statute of limitations running, whilst any year during whic… Read More

Globally, there has been a noticeable increase in countries preparing for country-by-country (CBC) reporting pursuant to the OECD's BEPs Action Plan ('Plan').   Action 13 of the Plan: Country-by-Country Reporting covers these recommendati… Read More

Like New Zealand, the United States' penalty framework aims to encourage voluntary compliance by taxpayers with all aspects of tax administration including: filing accurate and truthful returns on time, and; paying tax on time. The Internal… Read More