Part 1 – The Basics

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

The 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.

Suited to:

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

Part 2 – Specific Issues for Individuals

This webinar takes a deep dive into residency tax issues for individuals and will provide attendees with an in depth
understanding of the residency tax rules.  The webinar will also provide attendees with the ability to ensure that their clients
have structured their affairs to minimise the tax impact of a residency change.

Topics include:

• Tax residency rules under the domestic tax legislation versus Double Tax Agreements
• What is a permanent home, where did it land?
• What to consider for personal and economic ties
• The transitional resident exemption, and what happens next?
• Individuals working offshore, fly in fly out positions, living between two countries
• Planning opportunities

The webinar will provide attendees with an in depth understanding of the tax residency rules applying to individuals.

The webinar will enable attendees to more effectively advise their clients in relation to planning for a residency change and
to address issues where residency has already changed.

Suited to:

• Accountants of all levels, particularly those advising individuals on tax residency issues.
• Lawyers and other professionals dealing with new residents.

Part 3 – Specific Issues for Corporates and Trusts

This webinar takes a deep dive into residency tax issues for Corporates and Trusts.  The webinar will provide attendees with
an in depth understanding of the residency tax rules and issues that apply to these entities, together with some practical
solutions to common issues.

Topics include:

• Tax residency rules for companies and Trusts under the domestic tax legislation versus Double Tax Agreements.
• Self Determination v Determination from a competent authority – eligibility requirements and process.
• Specific Trust issues including the application of the DTA, where the Trustees are resident, NZ resident settlors and migration to NZ.

The webinar will provide attendees with an in depth understanding of the tax residency rules applying to Corporates and Trusts.

The webinar will enable attendees to more effectively advise their clients in relation to planning for a residency change and to
address issues where residency has already changed.

Suited to:

• Accountants of all levels, particularly those advising on company tax residency issues and advising trustees, settlors and/or beneficiaries on tax residency implications for trusts.
• Lawyers and other professionals dealing with new residents.

Total CPD Hours: 3.25

PRESENTER

Richard Muth, Manager – Tax Advisory, Findex/Crowe

Richard 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.