GloBE Country Guide: New Zealand

Summary

Status Draft Law
LawOn May 18, 2023, New Zealand published a draft law (the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill) to implement the Pillar Two Global Minimum Tax.
Effective DateTo be determined by an Order in Council
IIRYes
UTPRYes
QDMTTNo
Filing DeadlinesAs per OECD Model Rules
Safe HarboursYes

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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