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...
According to the Chief Advisor – International Audit – IRD, the top ten errors associated with international tax compliance with respect to the taxation of NZ tax residents are as follows: Error 1: NZ tax residents are taxable on income from NZ...
