Generation Z – Our Future Workforce
The rise of Generation Z (‘Gen Z) is imminent in today’s workforce. Comprised of those born between the mid 1990s and early…
Court Case – Tax Avoidance Arrangement
Two recent (connected) cases at the Taxation Review Authority (TRA) demonstrate that unnecessarily complex transactions can raise a red flag for IRD….
Corporate Governance for Small Businesses
Good corporate governance is often viewed as important for large companies with an established board of directors. However, the principles that underpin…
GST on Land – Holdaway v Ellwood
It is common for disagreements to arise between taxpayers and Inland Revenue on the GST treatment of land transactions, but less common…
US Tax Rules
You may think New Zealand’s tax rules are difficult to follow. The following unusual, yet permitted deductions in the US may change…