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New rules were introduced in the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018, which apply to accounting periods beginning on or after 1 July 2018.  Although they are targeted at multinational enterprises, they apply to cross-border related party transactions and will therefore have a wider application.  Have you considered how the new rules apply to your clients and the new BEPS disclosures required to be made?

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Renting out your home or rental on Airbnb can be a great way to earn some extra cash.  But there are serious GST implications that one should be aware of before undertaking such an activity.

 

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The second wave of information under AEOI initiatives was provided by foreign tax jurisdictions to IRD in September this year and we have already seen a number of letters from IRD asking taxpayers to ensure their tax filing obligations are met.  Should you or your clients make a voluntary disclosure?

 

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