Introduction

There is no introduction for this publication. 

Course outline

• Tax Drivers in Structuring Foreign Investment into New Zealand
• Structuring Considerations
• New Zealand Company as The Acquisition Vehicle
• Direct Acquisition by Us Co And Us LLC ("Branch" Structure)
• Limited Partnership as The Acquisition Vehicle
• Recommended Structure
• Topical Related Non-Tax Issues
• Latest Charity and Not-For-Profit Developments
• Preliminary Matters
• General Income Tax Exemptions Available to Charities & Not-For-Profits
• Withholding Tax & Investment Taxation Issues for Tax-Exempt Entities
• Tax Treatment of Non-Exempt/Taxable Charities & Not-For-Profits
• Tax Incentives for Charitable or Other Public Benefit Gifts
• Specific Tax Administration Issues for Charities & Not-For-Profits
• Tax Treatment of Remuneration/Reimbursement of Personnel
• GST Treatment of Non-Profit Bodies Under the Gst Act
• Topical Tax Compliance and Enforcement Issues
• Status of The Commissioner's Advice
• Case Study: Taxpayer Specific Opinion
• Case Study: Remission of Interest and Penalties
• Case Study: Official Statement
• Case Study: Retraction of Public Statement
• Case Study Continued: More Favourable Tax Position
• Case Study: Court Decision
• Section 17 Notices
• Why an Operational Statement?
• Case Study: Informal Request
• Case Study Continued: Documents
• Case Study Continued: Q&A
• Case Study Continued: Full Disclosure
• Income Tax, Residence And "Permanent Place of Abode"
• What is a PPOA?
• Case Study: 3 Year Secondment
• Case Study: Tenanted Residential Property
• Current Tax Issues in Relation to Property
• Previous Income Tax Treatment of Lease Inducement and Surrender Payments
• Inland Revenue Review
• New Income Tax Treatment: Lease Inducement (And Similar) Payments
• New Income Tax Treatment: Lease Surrender (And Similar) Payments
• Broader Proposals for The Taxation of Land Right Payments