This paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The focus is on income tax, but the paper also briefly describes the “goods services tax”, the name given to the New Zealand value added tax. The focus is on domestic taxation, but...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

Sections 226 to 233 of the New Zealand Income Tax Act 1976 contain a special regime for the taxation of trusts. Income that is distributed by the trustee is taxed in the hands of the beneficiary, and income that is accumulate is taxed in the hands of the trustee. The regime contains a number of...