Frequently we engage with New Zealand businesses on the topic of liability to state sales tax and state income tax. When engaging in a trade or business within the United States it is not too long before these thorny issues arise. The gravity that an organization has...
New Zealand was the first country in the world to introduce the concept of corporate territorial taxation through the Land and Income Tax Assessment Act of 1891. It was, however, the 1990s before New Zealand had developed a comprehensive extraterritorial taxation...
It is time to think about extensions again for 2014 United States individual income tax returns. Whilst the due date for filing 2014 United States’ individual income tax returns is 15 April 2015, U.S. citizens and resident aliens who are outside the U.S. as at...
Taxpayers applying for Individual Taxpayer Identification Numbers are running into many problems with rejection of Form W-7. The latest has been that the IRS has rejected appropriately filed applications right down to correctly certified copies of the passport....
Today the Internal Revenue Service announced that it plans to begin processing individual income tax returns on 30 January. 2012 returns will only be accepted from 30 January to allow time for systems changes as a result of tax law changes under the American Taxpayer...
