Taxation Of Cross-Border Mergers And Acquisitions: New Zealand 2016

Figure 1 A list of common types of instruments and their treatment for tax purposes

by KPMG
A number of court wins for the Inland Revenue Department (IRD) on the application of New Zealand’s general tax anti-avoidance rule have implications for transactions and structures adopted for inbound investment. For example, the New Zealand Court of Appeal decision in Alesco v CIR involved a taxpayer unsuccessfully appealing a tax avoidance finding on the use of cross-border optional convertible notes as a funding structure. […] Read more

Taxation Of Cross-Border Mergers And Acquisitions: New Zealand 2014

Figure 1 A list of common types of instruments and their treatment for tax purposes

by KPMG
New Zealand does not have a comprehensive capital gains tax. As a result, gains on capital assets are subject to tax only in certain limited instances, for example, where the business of the taxpayer comprises or includes dealing in capital assets, such as shares or land, or where the asset is acquired for the purpose of resale. […] Read more

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