New Zealand


  • Service: Tax, Corporate Tax, Corporate and Business Tax, International Corporate Tax, Indirect Tax Services
  • Type: Survey report
  • Date: 3/11/2011

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Tony Joyce

Tony Joyce

Partner, Tax

+64 4 816 4512

Peter Scott

Peter Scott

Partner, Tax

+64 9 367 5852

Corporate and indirect tax survey 2011 

Corporate tax rates have been steadily falling for a decade, while value added tax and goods and services tax (VAT/GST) systems have been introduced across the globe, rising to higher rates and applying to more items as indirect tax systems mature.

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Some commentators have wondered if these dual trends were temporary anomalies that would reverse over time


The 2011 story of the world's corporate and indirect tax rates continues that of the one told in previous years.


Based on our reading of this year’s survey results, the chance of a return to the pre-2000 status quo is remote and the global re-balancing of corporate and indirect taxes will continue.


International businesses should ensure they have the right mix of income tax and VAT/GST management resources in place to stay ahead of this long-term trend.


Download KPMG International's annual Corporate and Indirect Tax Survey.


KPMG NZ's related services:

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Tax submissions - Submissions on draft tax legislation, Government discussion documents and issues papers, & various tax interpretation statements released by the New Zealand Inland Revenue. 
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