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Daily Tax Quote

New On The Network Today

This feed is published daily with selected new or updated content from across our network. For a list of network sites, many of which feature daily news, see below.

 
02/09 New Lowtax Editor Column, by Kitty Miv
01/09 International Privacy and Security, Investors Offshore special feature
31/08 Lowtax Belize, annual update
27/08 IRS To Drop UBS Lawsuit, Tax-News.com
26/08 New Lowtax Editor Column, by Kitty Miv
25/08 New PBTG Editor Column, Caroline, PBTG editor
24/08 Uruguay Stays On OECD Grey List, Tax-News.com
23/08 Don't Forget Doha, And I Don't Mean The Tennis, Jeremy Hetherington-Gore blog entry
20/08 Ireland Plans Social Security Overhaul, Tax-News.com
19/08 New Lowtax Editor Column, by Kitty Miv
18/08 New PBTG Editor Column, Caroline, PBTG editor
17/06 Lowtax Cayman Islands, annual update
16/08 Germany's Fiscal Court Seeks Property Tax Reform, Tax-News.com
13/08 Jurisdiction Special Focus: Antigua and Barbuda, Investors Offshore special feature
12/08 New Lowtax Editor Column, by Kitty Miv
11/08 New PBTG Editor Column, Caroline, PBTG editor
10/08 Brazil Cuts Import Tariffs, Tax-News.com
09/08 Ukraine Tax Code Published, Tax-News.com
06/08 France Plans Reform Of Property Tax Credit, Tax-News.com
04/08 New PBTG Editor Column, Caroline, PBTG editor
02/08 Islamic Finance - The New Mainstream Alternative, Investors Offshore special feature
28/07 New PBTG Editor Column, Caroline, PBTG editor
27/07 UK Launches Raft Of Tax Consultations, Tax-News.com
26/07 Fat Tax On The Menu , Jeremy Hetherington-Gore blog entry
23/07 Sarkozy Seeks 'Fiscal Convergence' With Germany, Tax-News.com
20/07 Singapore Base For Tuvalu OIFC, Tax-News.com
15/07 St Vincent & The Grenadines, Investors Offshore special feature
13/07 Tax- News.com Jersey Review 2010-2011
12/07 Goodbye To All That, Jeremy Hetherington-Gore blog entry
06/07 Hong Kong Full PBTG Guide, added to Personal Business Tax Guide
28/06 Lowtax Dubai, annual update
18/06 Singapore - Another Hong Kong?, Investors Offshore special feature
15/06 Swiss Parliament Approves UBS Agreement, Tax-News.com
08/06 Dubai Full PBTG Guide, added to Personal Business Tax Guide
04/06 Lowtax Panama, annual update
01/06 Lowtax Luxembourg, annual update
03/03 Personal Business Tax Guide, PBTG, has launched!
Providing essential tax news and information for globally mobile artists, contractors, entrepreneurs, professionals, small businesses, sportspersons and entertainers.
 

 
Lowtax Network Sites
Lowtax Network Portal: 'Low-tax' business and investment in the top 50 jurisdictions covered in exceptional detail.
Tax News: Global tax news, continuously updated through the day.
Investors Offshore: The independent offshore and alternative investment guide for expatriates and the globally aware investor. Sponsored by HSBC Bank International.
Law & Tax News: Daily news and background data on tax and legal developments for international business.
Offshore-e-com: A topical guide to offshore e-commerce focused on tax and regulation.
Lowtax Library: One of the web's largest and most authoritative business and investment information sources.
US Tax Network: The resource for free online US taxation information, covering: corporate tax, individual tax, international tax, expatriates, sales and e-commerce tax, investment tax.
NEW! Personal Business Tax Guide: Providing essential tax news and information on business for contractors, entrepreneurs, professionals, small businesses, artists, sportspersons and entertainers.
 
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NEW ZEALAND INFORMATION: BUSINESS, TAXATION AND INVESTMENT



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New Zealand Executive Summary

  - NEW ZEALAND EXECUTIVE SUMMARY


New Zealand Country and Foreign Investment

- NEW ZEALAND GEOGRAPHY
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Full List Banking Services Corporate Services Marine Services
Accounting/Auditing Brokerage/Trading Expatriate Services Tax Planning
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Related Information

- MAP OF NEW ZEALAND


New Zealand Features

- NEW ZEALAND EMPLOYEE BENEFIT TRUSTS FOR CORPORATIONS BASED IN THE EMERGING MARKETS - By Henry Brandts-Giesen TEP, Helmores Solicitors
The Employee Benefit Trust ("EBT") concept has been used for a number of years to provide benefits to company executives in a manner that can be tax efficient and otherwise beneficial for both the employer and the employee.


- NEW ZEALAND TRUSTS FOR INTERNATIONAL WEALTH STRUCTURING - By Henry Brandts-Giesen TEP, Helmores Solicitors
An article examining the unique features and use of New Zealand foreign trusts and the fundamentals of New Zealand trust law.


- DOING BUSINESS IN NEW ZEALAND - By Mary Swire, Hong Kong

Here we examine the taxation issues involved for foreign companies doing business in New Zealand, and the advantages and disadvantages of different types of New Zealand corporation. We also look at investment incentives available to encourage foreign direct investment, and ask just how attractive the New Zealand investment regime is for multinational organisations.

- LIVING AND WORKING IN NEW ZEALAND - THE EXPATRIATE PERSPECTIVE - By Caroline Maxwell, London

In this article we look at issues involved in immigration to New Zealand, examining the different types of visa available to international expatriates. We also look at the tax implications of living and working in New Zealand for both resident and non-resident expats.

- OUTWARD INVESTMENT FROM NEW ZEALAND - THE OFFSHORE PERSPECTIVE - By Jason Gorringe, London

In this article we look at the offshore opportunities available (or not!) for New Zealand resident individuals, and examine some of the anti-avoidance provisions that have been put in place. We also look at the international tax planning opportunities that are still available to resident multinational companies.

- RECENT AND PROPOSED NEW ZEALAND TAX REFORMS - By Caroline Maxwell

In this article, we look at recent tax reforms affecting New Zealand and resident multinational business, including the 2008 tax reform package, the changes to the Controlled Foreign Company regime, and the introduction of Limited Partnerships.


New Zealand Knowledge Base

- NEW ZEALAND INDIVIDUAL NON-RESIDENT TAXATION
- NEW ZEALAND CORPORATE TAXATION FOR RESIDENT MULTINATIONALS
- NEW ZEALAND VENTURE CAPITAL INVESTMENT INCENTIVES
- NEW ZEALAND INWARD INVESTMENT INCENTIVE PROGRAM
- NEW ZEALAND FORESTRY INCENTIVE REGIME

 


Lowtax Network Comment System

To ask a question or if you have an opinion you want to share: start a new thread, or reply to a thread below:


Topic: Canada
MIC
Can anybody help with registration of Mortgage Investment Corporation in Ontario???  Nick
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Topic: Canada
Holding Company Bennefits
I own three residentail properties which are being rented and gennerated positive cash flow which I claim personnally. Is there a better way to shelter this investment against taxes. Should I be starting a Property Management business or Holding Company ????  Bob Needs Help
Read Replies | Reply | Start New Thread

Topic: Canada
Offshore for Canadians
Offshore advice for Canadians is scarce on the internet. No reporting requirement for overseas kept money below CAD 100K per natural persons. No reporting requirement for natural persons owned assets (NO LIMIT in value) provided that such assets are "of personal use", meaning a second home (you can have a second home in many a country for unquestionable reasons), boats, cars, art collections, jewels (however, precious stones and gold coins must be reported).

For moderately wealthy Canadians, offshore gets more complicated and more risky when you go corporate: the Canadian Revenue Agency (CRA) will apply Common Law doctrine + far reaching and complex tax jurisprudence by which a holding vehicle will be deemed resident in Canada no matter it was incorporated outside of Canada. CRA will base their decision on where the beneficiaries are resident, where the assets are located and... where the "mind and control" is resident.

Therefore, it seems that extreme attention must be given to appointing nominee directors, stating irrevocability of who can be appointed to such positions so as not to be deemed possible to change for a canadian resident as director at some point in the future, for offshore vehicles to really hold water for Canadians (I mean for Canadians other than the super-rich). Otherwise CRA will say that you may appoint yourself in the future. Multi-layer structures seem to be inevitable.

Then remain the open question of how to transfer money offshore, what is private enough when it come to transfer money, etc... Promoting offshore vehicles (by local lawyers) in Canada is now discouraged, if not punishable. Voluntary disclosure has gone trendy. Private banking departments of major Canadian banks (the only ones entitled to do the promotion job) are discreet. Usually, a solution is available only through banks, for HNWI (above 1M$), banks will submit a structure proposal to some prominent law firm in order to get some sort of "green light" legal opinion as for tax compliance (can this design fly or not fly).

So what you find in Canada is classical relationship between banks and major law firm, offering costly solutions for super rich but nothing for the "new rich". But even then, multiple TIEAs signed recently begin to give super wealthy Canadians some headaches (but to a much lesser extent than to American citizen because Canada is a rising empire on the map, loaded with natural ressources, with very well capitalized banks (there are only 6 banks) and less endebted folks, doesn't tax on citizenship but upon residency).

The offshore question remains open for worried and overtaxed Canadians: is it better to stay under the "personal use" rule which scope is certainly wide enough for most snowbird investors. Or is it better to "go corporate". For those who need to go corporate, how and where? Any thoughts, experience, advice to share, please feel free. Canadian tax law non-competent, please abstent.  Dieffenbaker
Read Replies | Reply | Start New Thread

Topic: Canada
declaring netherland pensions
If I am a resident of Canada but receive an AOW pension from the Netherlands do I need to declare this on my Canadian tax returns and if not why?  
Read Replies | Reply | Start New Thread

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