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The New Zealand Tax Podcast

Te wiki o te tāke; Government moves on the global minimum tax rate, sorts out a long standing over taxation issue, and fast-tracks a new Tax Principles Act

United kingdomTerry baucherMinistry of social developmentsMeta platform ireland ltdAccident claims compensation corporationBudget lockupTaxes actAnnual ratesMultinational taxRemedial mattersAustralian budgetRevenue ministerFinance ministerDomestic income inclusion rulePartially owned parent entityQualified domestic minimum top up tax

How NZ plans to force tech giants to finally pay their taxes

If it succeeds, the change could bring in hundreds of millions more dollars in tax revenue.

New zealandUnited kingdomGoogle asia pacific pteTerry baucherJohn campbellMeta incAustralian tax officeUber internationalbv as internationalEuropean unionAlphabet incExchange commissionOrganisation for economicMeta platform irelandErosion gloHuber incBase erosion

Top 20 questions and answers on new GloBE Model Rules Commentary

KPMG experts provide answers to a selection of questions arising from the Inclusive Framework’s 228-page commentary released on March 14 2022.

United statesDavid linkeConrad turleyVinod kalloeManal corwinInclusive frameworkIncome inclusion rulesConsolidated financial statementsExcluded entitiesParent entityTop up taxLow taxed constituent entityModel rulesConstituent entitiesPillar oneConstituent entity

Top 20 questions and answers on new GloBE Model Rules Commentary

KPMG experts provide answers to a selection of questions arising from the Inclusive Framework’s 228-page commentary released on March 14 2022.

United kingdomUnited statesDavid linkeConrad turleyVinod kalloeChris morganManal corwinEuromoney institutional investorTax programmeInclusive frameworkIncome inclusion rulesConsolidated financial statementsExcluded entitiesParent entityTop up taxLow taxed constituent entity

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