International tax for business

Read our information for businesses operating across New Zealand's border.

Pages in this section

Compliance Focus for Multinational Enterprises Download our compliance focus documents for multinational enterprises.
Company tax residency Work out if your company is resident or has a permanent establishment in New Zealand. Find out how to apply for an IRD number and for a determination of residency if your company is a dual resident.
Tax information requirements for acquisitions of significant business assets Tax information requirements for acquisitions of significant business assets.
OECD/G20 Inclusive Framework Two-Pillars Solution The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed to develop a two-pillar solution to address the tax challenges arising from the digitalisation of the economy.
Non-resident businesses and GST Goods and services tax (GST) is New Zealand's consumption tax. It is usually charged at a rate of 15% by GST-registered persons and is added to the price of most goods and services supplied in New Zealand, including most imported goods and services.
Paying non-resident contractors Work out how to deduct the right amount of tax from payments to non-resident contractors.
Guidance on anti-bribery laws Learn about anti-corruption legislation and how to comply with New Zealand's laws.
Tax governance
Inland Revenue considers good tax governance to be fundamental to tax compliance.
Base Erosion and Profit Shifting (BEPS) The Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 made a series of changes to New Zealand's international tax rules in response to the OECD/G20's BEPS project.
Transfer pricing If your business involves international trade or investment with associates, our resources about transfer pricing may assist you.
Australian-specific issues Get information about taxation in Australia, trans-Tasman imputation, wine equalisation tax rebates, dual residency determinations and zero rate determinations.
International Questionnaire Download the International Questionnaire and see results of previous surveys.

Te tāke aowhānui mō ngā pakihi International tax for business

International tax for business