International Tax

International Tax, OECD

Is New Zealand already a high taxing country?

According to recent data released by OECD (includes up to 2018 provisional data), New Zealand: Ranks below the OECD average for total taxes levied as…

International Tax

OECD digital tax project torpedoed? Where to for New Zealand?

As reported by the NY Times US has suspended talks with OECD to find a consensus reform for the international taxation of the digitised economy…

International Tax

Did Google allocate excessive profits to its NZ operations?

Stuff reported that for 2019 Google NZ reported a significant increase in its reported profits and tax payable in New Zealand. Google NZ reported an…

International Tax

Digital Services Tax for NZ?

In June 2019 the Government stated its preferred approach to wait for OECD to develop its multinational solution to change the taxing rules for digitised…

International Tax

Tax treaty implications for various Covid-19 issues

The OECD Secretariat issued a short paper on 3 April analysing various tax treaty issues arising from government imposed travel and ‘lock-down’ requirements as a…