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Large Enterprises Update

The Large Enterprises Update is a newsletter aimed at everyone in large corporate organisations who deals with tax matters.

This newsletter was discontinued in February 2018. You can read previous editions by clicking on the links below.

While articles were correct at the time of publishing, always check our website for the most-up-to-date information.

Large Enterprises Update 2018

Large Enterprises Update issue 42 February 2018
PDF | 251KB | 3 pages
In this issue: Transfer pricing of low value-adding intra-group services, topical issues in New Zealand transfer pricing practice, interest calculation error on non-resident companies, this is the last issue of the LEU.

Large Enterprises Update 2017

Large Enterprises Update issue 41 November 2017
PDF | 162KB | 3 pages
In this issue: Withholding taxes on Resident and Non Resident passive income, basic compliance package - the year ahead, sharing information to fight global tax evasion, international questionnaire process - the year ahead, employers.

Large Enterprises Update issue 40 August 2017
PDF | 164KB | 3 pages
In this issue: Company imputation credit accounts, small value loans - updated safe harbour rate, payments by electronic transfer, changes to managing ACC accounts online, Fijian withholding tax credits.

Large Enterprises Update issue 39 May 2017
PDF | 156KB | 3 pages
In this issue: Sharing information to combat global tax evasion, interest cancellation, late payment grace periods, interest calculated incorrectly on non-resident companies, instalment arrangements, ACC online changes, use of money interest (UOMI) rate change, value of rental accommodation, changes to the rules for paying contractors, new ACC rates.

Large Enterprises Update issue 38 February 2017
PDF | 256KB | 5 pages
In this issue: Employee share schemes (ESS) benefits, proposed changes to scheduler payments, basic compliance package - update, basic compliance package - the year ahead, international questionnaire - update, international questionnaire process - the year ahead, Country-Country reporting - Base erosion and profit shifting - Action item 13, company imputation credit accounts (ICA),automatic exchange of financial account information, improvements to how you file your GST online are here, 2017 interest and dividend reconciliations due.xxxxxx