OECD Base Erosion and Profit Shifting project

In addition to the newly negotiated and highly controversial TPP agreement, the rollout of the OECD’s Base Erosion and Profit Shifting (BEPS) project has New Zealand’s political and business leaders in heated discussions this week.   The business...

Self-employment tax on S-corporations

Self-employment tax was previously not imposed on income derived from an S-corporation*. Due to abuse. this is to change, leading to controversy over why an individual should incorporate at all when the income from an S-corp flows through to the individual. *An...
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