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Individuals & families Businesses & employers Non-profit organisations International You are here: Home › International › International tax for business International No tāwāhi International Tax residency and status International tax for business What is my company's tax residency? Australia and New Zealand Special tax regimes and agreements Non-resident contractors and entertainers Transfer pricing Industries and events Non-resident contractors and entertainers Coming to or leaving New Zealand New Zealand tax residents with overseas interests Overseas tax residents with New Zealand interests Top 10 facts on international tax International tax for business Information for businesses operating across New Zealand borders. What is my company's tax residency? Find out what your company's tax residency status is in New Zealand. Find out more Australia and New Zealand Find out what you need to know about business between Australia and New Zealand. Find out more Special tax regimes and agreements Find out more about special tax regimes and agreements Find out more Non-resident contractors and entertainers Read what you need to know if you are a non-resident contractor and entertainer. Find out more Transfer pricing Find out more about transfer pricing. Find out more Industries and events Find out more about the tax rules relating to certain industries and events. Find out more   Date published: 13 Oct 2011 Back to top Login Forgot login | Register Why myIR? Mobile web app Make a payment For tax agents Public consultation Technical tax area Getting it right Demos and videos Get it done online All online services › Work it out All calculators and tools › Forms and guides All forms and guides › Contact us All contact info ›

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Software developers

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Tax information for sportspeople

Transfer pricing

Unclaimed money

Non-profit organisations

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

Cancelled certificates

Additional information and help

Tax information for sportspeople

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

International

Tax residency and status

About tax residency and status

What is my personal tax residency

What is my company's tax residency?

Tax residency and trusts

Double tax agreements

International tax for business

What is my company's tax residency?

Australia and New Zealand

Special tax regimes and agreements

Non-resident contractors and entertainers

Transfer pricing

Industries and events

Non-resident contractors and entertainers

Tax residency and status

What are your tax obligations

Paying a non-resident contractor or entertainer

Industries and events

Double tax agreements

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Coming to or leaving New Zealand

Coming to New Zealand

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Tax residency and status

Double tax agreements

Industries and events

Top 10 facts on international tax

NZ tax residents with overseas interests

What overseas income will you be taxed on

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Controlled foreign companies

Top 10 facts on international tax

Overseas tax residents with NZ interests

What income is taxable in New Zealand?

Non-resident withholding tax

If you have investments in New Zealand

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PIEs for non-resident investors

Double tax agreements

Top 10 facts on international tax

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