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Special tax regimes and agreements

Double tax agreements (DTAs)

Double tax agreements are agreements negotiated by New Zealand with other jurisdictions to, amongst other things, prevent double taxation.  These agreements allocate taxing rights amongst the relevant countries through a series of rules.

For example, this may be relevant if you are a tax resident in both New Zealand and another country or territory. This means that you are a resident in two countries or territories and subject to the tax laws of each.

Find out more about double tax agreements

Foreign investment funds (FIFs)

Investors who have certain types of overseas investments may have foreign investment fund (FIF) income. The new tax rules for offshore portfolio investments have changed for income years beginning on or after 1 April 2007. Further changes were made to these rules from the beginning of the 2011 income year for all entities with a balance date between 30 June and 30 September (inclusive) and the 2012 income year for all other entities.

Find out more about foreign investment funds (FIFs)

Controlled foreign companies (CFCs)

A controlled foreign company (CFC) is a company that must be foreign and controlled by New Zealand residents. New CFC rules will apply from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and the 2011 income year for all other entities.

Find out more about controlled foreign companies (CFCs)

Portfolio investment entities (PIEs)

A portfolio investment entity (PIE) is a new type of entity that came into existence from 1 October 2007. This section has information for entities that have elected or will elect to become PIEs.

Find out more about portfolio investment entities (PIEs)