International tax

International tax covers a wide range of tax services. Structure your business operations from a tax perspective to ensure you comply with local rules of the countries in which you operate. Tax authorities around the world are undergoing the biggest changes they ever have, becoming increasingly vigilant and bettering communications between countries.

We offer compliance and reporting services. As businesses expand operations into new markets the complexity of managing tax risks and complying with reporting requirements multiplies.

Strategic tax reviews begin with understanding the drivers of their effective tax rate (ETR), assess risks, and better align tax management with future business model developments.

Transactions

We can assist with international transactions including mergers, acquisitions or disposals, due diligence, structuring, modelling, financing, post-merger integration and reporting.

Non-Resident withholding tax (NRWT)

Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends and royalties to non-residents (foreign investors). These kinds of payments are called non-resident passive income (NRPI). If you’re a foreign investor who gets non-resident passive income, then your tax will be paid to Inland Revenue by your New Zealand based payer.

Foreign Investment Fund

FIF income is attributed to an investor. This may mean an investor has FIF income before actually getting any money. There are various exemptions from the FIF rules. Click here to read more about:

  • FIF tax rules
  • Foreign tax credits

Cross Border Structuring

International businesses are increasingly affected by tax, legislative and regulatory developments throughout the world. Understanding the impact of business operations and transactions between countries is vital for success. Click here to read more about:

  • International tax for business
  • International tax for individuals
  • Double tax agreements
  • Exchange of information
  • Foreign trusts

If you would like to talk with us about any of the above topics,
please fill in the form below or contact us directly, here.

  • This field is for validation purposes and should be left unchanged.

Richard Ashby

Partner and Tax Expert.
Read Richard’s profile.

solid-icon1b.png
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. xero logo It’s small business accounting software that’s simple, smart and occasionally magical. Log in online anytime, anywhere on your Mac, PC, tablet or phone to get a real-time view of your cash flow. 
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. tax traders logo Tax Traders allows you to buy someone else’s tax to settle your account with Inland Revenue, as well as save on interest and late payment penalty charges.
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. smart ar logo Astute cash flow management is essential for operating a small business.
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. myob logo Trusted by 1.2 million businesses, myob is New Zealand’s largest accounting solutions provider. The platform is equipped to support the needs of New Zealand organisations.
As a client at Gilligan Sheppard you will access to international networks and resources to enable optimal outcomes for your business/trust/transaction.  accountancy insurance logo Tax Audit Insurance specifically designed for accountants in public practice. This provides cost effective protection and peace of mind against the substantial cost that may be incurred should IR or other government authorities conduct a random review, investigation or audit.
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. cpa logo A CPA is a finance, accounting and business professional with a specific qualification. It indicates a soundness in depth, breadth and quality of accountancy knowledge and gives you competitive advantage over your peers.
As a client Gilligan Sheppard you will have access to international networks and resources to enable optimal outcomes for your business / trust / transaction. agn international logo AGN International is a worldwide asociation, composed of four regions, of independent accounting and advisory businesses.
solid-icon2.png
Tax Updates – 30th August
Directors’ fees & GST Inland Revenue has reissued its guidance on the GST treatment of directors’ fees and board members’ fees, replacing the three Public Rulings that have applied [...]
Tax Updates – 24th August
When an employee dies: what employers, executors and families need to know about tax The death of an employee is difficult enough for colleagues and family without the added complication of working [...]
Why traditional budgets fail Growth SME’s
Having spent years as a CFO in medium-sized companies before moving into fractional CFO work, I’ve now worked with over 100 growing businesses. And here’s something that took me a while to accept [...]
The DNA of Extraordinary Organisations
Last week, I suggested something: Extraordinary organisations don’t happen by accident. They are intentionally built. That naturally led me to another question. If extraordinary organisations are [...]
Knowing when to hand over the keys
This is part of a three-part series on Succession — covering family, boards, and CEOs — and while each part stands on its own, they’re best read in order. The founder who came back — and the [...]
Tax Updates – 17th August
Horticultural sector non-compliance on IR’s radar Inland Revenue has issued Revenue Alert RA 26/02, signalling a significant escalation in its compliance focus on the horticultural sector. The [...]
Tax Updates – 10th August
Court Awarded Costs & GST IR has released Interpretation Statement IS 26/11, setting out when court-awarded costs and disbursements — and equivalent out-of-court settlement payments — attract [...]
Tax Updates – 3rd August
Can you have a Bare Trust when property is mortgaged The Revenue has released a new  Question We’ve Been Asked (QWBA), addressing a question that arises frequently in family and cross-border [...]
Tax Updates 27 July
Getting a cashback payment from the Bank – Taxable or not? I’m a little surprised it has taken this long however finally IR has released a draft Question We’ve Been Asked (QWBA), reference [...]
A game of ping pong with the IRD and the Bank
It’s Income Tax filing time, and many are now completing their returns for the year. As a client, you will see the finished product: a return, filed on time, numbers reconciled, nothing left out [...]

Read our latest articles

solid-icon3.png

Monthly News

Click here for details.

We are recognised as authorities in our specialised fields. We publish newsletters with informed opinions that are free for you to subscribe to.

A Week in Review

Click here for details.

Richard Ashby (our tax specialist) provides advice, comments and updates on what’s been happening in the world of tax each week.