Login
Login

Your trusted CPD partner

21TCBW

Tax - cross border issues

NZ $60.00
Publications
PRESCOTTHAAR Leslie RILEY Bridget
Leslie Prescott-Haar
TP EQuilibrium | AustralAsia LP
Whitianga
Bridget Riley
Anthony Harper
Auckland

Authors: Leslie Prescott-Haar, Bridget Riley
Published: 9 November 2020
Pages: 48

Introduction

It is common for offshore enterprises to want to set up business operations in New Zealand, or for New Zealand businesses to want to expand their operations into offshore jurisdictions.
This presents various legal and tax issues to be considered:
• What type of entity should carry on the business in New Zealand or offshore? – should the enterprise operate through a branch or a establish subsidiary in the other country?
• Does the entity already have a tax presence in New Zealand or offshore – what level of activity is conducted by its employees or representatives in New Zealand or the offshore jurisdiction and what, if any issues does this create?
• What profits will be subject to tax in the other country and what, if any, charges should be made for the provision of goods or services between the group entities?

Content outline

  • Tax residence
  • How to Structure Cross border business operations
  • Transfer pricing – what is this and why is it relevant?
  • Funding New Zealand and international operations
  • New Privacy Principle 12 - Cross-Border Disclosures
  • Inbound GST issues – issues in relation to the remote supply of goods and services
View contents page

You might also be interested in ...

Registrant Details

Use this window to add all the registrants you wish to register on behalf of. If you want to attend the course also, ensure you add yourself as one of the registrants. Make sure you press ‘save’ after adding each new registrant.

Proceed to Checkout

Disclosure of Documents in Civil Litigation

Publication Date: 04-Dec-2020

Authors: Andrew Beck, Allison Ferguson

NZ $80.00

Multiple Registration

Tax - cross border inheritance issues

Publication Date: 11-Jun-2020

Author: Terry Baucher

NZ $30.00

Multiple Registration
 
CONTACT
INQUIRIES
freephone (within NZ)
0800 333 111

EMAIL 
[email protected]

PHONE
04 472 7837
 
ADDRESS
NZLS CLE Ltd
Level 4, 17-21 Whitmore Street
Wellington 6011

DX SP 20202
PO Box 5041
Wellington 6140
New Zealand