Details

Type: Publication series
Date: 12/17/2012

New Zealand – IRD Updates Its Position on Tax Residence

KPMG in New Zealand reports that Inland Revenue has released a draft Interpretation Statement on tax residence, which reconsiders Inland Revenue’s position on the tax residence of individuals, companies, and trusts – with significant changes for individuals. Inland Revenue is placing greater emphasis on the availability of a home in New Zealand, which may cause more New Zealanders overseas to be characterized as New Zealand residents.

Download PDF of Flash International Executive Alert:

New Zealand: IRD Updates Its Position on Tax Residence (PDF)

Subscribe to receive Flash International Executive Alert in your inbox

Subscribe now

Flash Alerts Region list

To view Flash Alerts by country, click on a region. In the country list on the right, click on a country name.

Flash Alert home

Global Mobility home

© 2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.