Articles

Intrepid Auditing – Tarawa, Kiribati, Micronesia.

Jul 14, 2019

On occasion, my auditing career and travel have aligned to offer adventure in far-flung places. I seize these opportunities. Recently, I threw caution to the wind and accepted an engagement of a Kiribati Trust. The trust’s aim is to protect the remaining pristine environments in Micronesia and promote awareness of ecological conservation. But to achieve this, I must first journey to […]

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Map of New Zealand : Doing Business in NZ

Guide to Doing Business In New Zealand

Aug 7, 2018

We have recently summarised some basic information for doing business in New Zealand. This guide is to help overseas interested parties gain a general understanding of the business and taxation environment in New Zealand. You can read the full guide here: https://kreston.com/wp-content/uploads/2016/10/New-Zealand.pdf Setting up your Business in New Zealand Issues to consider New Zealand (NZ) has a relatively deregulated and open […]

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Proposed changes to the thin capitalisation for loans

Apr 25, 2018

Proposed changes to the thin capitalisation for loans: Draft Legislation has been introduced to limit the use of debt financing as a means to shift profits out of New Zealand as part of the Government’s wider BEPS tax reform package The new legislation will apply New Zealand entities who have overseas loans (existing and new).  The new rules once enacted […]

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