Tax Alert 

US tax reform – what does it mean for New Zealand?

The US has recently enacted some of the most radical tax reforms it has seen in decades.  This will have a significant impact on New Zealand companies doing business in the United States.

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Also in this issue

• If you found a Bitcoin under the Christmas tree, should you be worried about tax a bill?  
• High Court not satisfied that power to issue section 17 notices was lawfully exercised  
• Results of Inland Revenue binding rulings survey 
• Recent Developments