Business taxes
Tax sparing disclosure return IR486
(published February 2010)
About this return
This return is for the disclosure of tax sparing credits claimed under double tax agreements.
Adobe Acrobat PDF | 58kb | 1 page
When to use this return
Use this form if you or your company has claimed a foreign tax credit in respect of a tax sparing arrangement under a double tax agreement.
What you will need
- Your IRD number
- The provisions of the double tax agreement under which you are claiming
You will need to complete a separate disclosure return for each tax spared arrangement entered into
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After you finish
Please print and post the completed form to your nearest Inland Revenue office.
You may wish keep a copy of this form for your personal records.