Register for Pillar 2

To register you’ll need:

• for the New Zealand constituent entity applying – its name and IRD number
• for the ultimate parent entity – its name, jurisdiction of tax residence and Tax Identification Number (TIN)
• names and IRD numbers of all New Zealand constituent entities in the MNE group
• name of the entity that will file the globe information return (GIR), its TIN and the jurisdiction where it will file the GIR
• start and end dates of the ultimate parent entity’s fiscal year
• identification of any New Zealand constituent entities of the MNE group that are intermediate parent entities of foreign constituent entities
• identification of any New Zealand constituent entities of the MNE group that are partly owned parent entities (through direct or indirect third-party ownership (with more than 20% interest) and with ownership interest in another constituent entity in the group, located in New Zealand or overseas)
• contact details of the designated New Zealand constituent entity
• tax agent details.