LTC – New Loss Limitation Rules

It is very interesting to observe the new loss limitation rules under the New Zealand Look Through Company (LTC) regime recently introduced which seems to have created more problems than it might have solved. The New Zealand Institute of Chartered Accountants’...

IRS Certifying Acceptance Agents – TIN

We get regular inquiries from New Zealand citizens requesting assistance in order to obtain a United States Taxpayer Identification Number (TIN). A TIN can be required for several different reasons including submission of Form W-8BEN Certificate of Foreign Status of...

FATCA date of effect moving closer

We are now watching the developments in respect of the United States Foreign Account Tax Compliance Act (FATCA) very closely. Awareness of the ramifications of this legislation is rising rapidly as another year draws to a close and the date of effect moves closer....

NZ US Tax Specialists Wellington Office

The original blog has been updated: Our Wellington office is not currently operational but we can still help with your New Zealand or United States tax accounting if you are in the Wellington area. Please contact us to discuss your requirements and we will suggest the...

United States LLCs

If you are thinking of setting up a United States Limited Liability Company, are you aware of the tax implications of doing this under Federal tax code? Don’t make the mistake of projecting the concepts of a New Zealand Limited Liability Company on to a United...