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IRD & TaxNavigating cross-border related party borrowing rules in New Zealand
In this article, I will talk about the complexities of cross-border related party borrowing (specifically, the related-party loans between non-resident lenders and New Zealand resident borrowers) and the associated rules in New Zealand. I will simplify these rules by categorising them based on borrowing amounts below or above NZ $10 million and explore the application […]
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