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Multinational companies

One of the main themes presented by Inland Revenue in its annual Compliance Focus documents is that everyone should pay the right amount of tax.

A taxing decision for rentals

When do residential rental activities amount to a business?

Minimising tax risk

Tax risk management disclosure in annual reports.

Salary sacrifice submission - NZICA opposes proposals

The NZICA Tax team and Tax Advisory Group recently a submission on salary sacrifice opposing the proposals by IRD.

IR developing SPFR rules

In September 2011, cabinet decisions were made about financial reporting. In particular, non-large companies that do not separately have reporting obligations will no longer have to prepare general purpose financial statements.

Tax practitioner liaison with Inland Revenue

Tax Liaison Groups aim to improve the communication, processes and arrangements between tax practitioners and Inland Revenue.

The joy of tax

Revenue officers the world over are celebrating the discovery of happy taxpayers.

Tax schemes and aggressive tax planning

Inland Revenue provides more information about the type of schemes of concern, and the risks of investing in these schemes.

Avoiding a tax avoidance attack

The recent Penny & Hooper ruling has highlighted a number of tax avoidance issues.

Penny & Hooper - making sense of remuneration in business structuring

The Penny & Hooper decision raises questions about how a “market salary” is determined.