• 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.

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


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