This paper, along with the Secretariat’s paper Dividend avoidance (Appendix 5) discusses the differences in taxation that arise from individuals holding investments in entities rather than directly. Taxpayers who earn income through a clo
This paper comments that New Zealand’s tax rate is relatively high internationally, and discusses the pros and cons of a company tax rate. It concludes that a company tax rate is unlikely to be in New Zealand’s best interests.
This paper provides an overview of a suite of papers relating to business tax (appendices 1 to 7). The summary paper comments on the dual role of company tax, as a withholding mechanism for domestic shareholders and as a final tax for foreign shar
This paper provides preliminary information on the effective company tax rates for significant enterprises in New Zealand split by industry. It analyses the tax adjustments of significant enterprises in New Zealand over the four-year period 2013-2