Articles and updates

At the end of 2018, China amended its individual income tax law, effective from 1 January 2019. The new tax law stipulates that Chinese tax residents are required to pay tax to China on their worldwide income. Who is a Chinese tax resident?  According to the new Personal Income Tax Law, tax residents comprise the […]

2019 is almost at its end, but I have finally found time, in amongst budgets, investment opportunities, preparing for end of the year and then the year ahead… to write about my two trips to China this year. Events and Celebrations When there’s a big event, who pays the bill? One of my visits was […]

中国税务讲座 We would like to invite you to a Chinese tax seminar with keynote speaker Russell Brown. The seminar will be hosted and translated into Chinese by Yi Ping Ge. China’s new tax system for individuals and what it means for Chinese individuals not residing in China; Tax in China and tax on China sourced […]

In five years’ time, I will have lived in New Zealand for as long as I lived in China. Experiencing the two cultures first hand has given me great understanding from both perspectives. New Zealand as an immigration destination Deciding to leave everything behind, move to a new place and start a new life, requires […]

For many years, the New Zealand property market has been an attractive investment opportunity for foreign buyers, predominantly due to the fact that NZ does not have a capital gains tax regime. Consequently, a residential rental property, could be acquired by the non-resident, rented for a number of years, and sold for a gain upon […]