Moving cross border can give rise to numerous issues from a tax perspective.  This webinar will provide attendees with an understanding of these issues and the impact on both in and outbound individuals and entities.

Topics include:

• Tax residency tests for individuals and companies under our domestic tax legislation
• Tax residency and the Double Tax Agreement tie breaker tests
• Transitional residency and its intricacies
• Considerations for Trusts

This webinar will provide attendees with an understanding of the tax residency rules applying to individuals, companies and Trusts.

The webinar will enable attendees to advise their clients in relation to tax planning in anticipation for a change of residency.

Upon satisfactory completion of this activity you will be able to:

• Determine whether an individual is New Zealand tax resident domestically or not;
• Determine whether a company is New Zealand tax resident or not;
• Understand the application of the tie-break tests in double tax agreements; and
• Understand the application of the transitional resident exemption and some of the common mistakes that occur with this.

Suited to:

• Accountants (foundation, intermediate) preparing tax returns for new or transitional residents and those advising individuals on tax residency issues
• Lawyers, immigration advisors and other professionals dealing with new residents.

PRESENTER

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex / Crowe having more than 10 years of experience with clients ranging from large
multinational groups, Australasian groups, New Zealand based SMEs along with high net worth individuals.

A core specialty of Richard’s is helping those who are looking to call New Zealand home understand what this means for them from a tax viewpoint.
Richard also helps those looking to take up opportunities overseas understand how New Zealand will or will not tax them while they are away.