Making the best tax decision for investment income has become increasingly difficult with the plethora of investment options available.
This webinar series covers relevant topics in a practical manner to achieve the best possible tax outcome when filing tax returns. Each webinar is 1.5 hours and runs between 10.30 am - 12.00 noon.
Session 1: 30 May, 10.30 - 12.00 noon
Tax Issues affecting those in financial investment industry (rescheduled from 28 March). This course is especially designed for IFA members.
Financial Arrangements:
- What is a financial arrangement?
- Spreading rules/options
- Cash basis person expention
- Base Price Adjustments
- Bad debts
Foreign Investment Funds:
- What is an attributing interest in a FIF?
- De minimis thresholds
- Methods for calculating income
- Investments gone bad
Controlled Foreign Companies:
- What is a controlled foreign company investment?
- How do the rules work?
PIEs:
- Types of PIE and tax treatment options
Foreign Exchange issues
Loss entities for investment
Investment structure options
Session 4: 13 June, 10.30 - 12.00 noon
Outbound: key tax issues to consider for outbound foreign investment including double taxation issues, structuring alternatives/options and thin capitalisation and transfer pricing issues.
Session 5: 27 June, 10.30 - 12.00 noon
Financial arrangements:
what is a financial arrangement, excepted financial arrangements, cash basis persons, base price adjustments and bad debt issues.
On-Demand Sessions
Session 2 (recorded 12 April)
FIFs Refresher and Update
- Rules generally
- Options available
- Things to be aware of
Session 3: Inbound/Migrating Investment Tax Issues
This 1.5 hour webinar will help
you with mainly NZ non-resident tax issues and areas such as
transitional residency, permanent residency, permanent establishment
issues, DTA impacts, source rules, trust issues and structuring options
Highlights
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When dealing with non-residents: what income is subject to tax in NZ?
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Double Tax Agreement: What are the
implications if a taxpayer is a dual resident? When do you pay tax in a
foreign country and also NZ?
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Source rules: business income, income from personal property and land, dividends,
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Interest or redemption payment from money lent outside NZ: source of trust fund income
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Determining whether a company has a permanent establishment in NZ
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Trust taxation for non-residents: foreign, complying and non-complying trust
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Foreign Investment issues: foreign pension, superfund, FIF
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CFC issues: active vs passive distinction, family company scenarios
Who Should Attend?
Accountants, tax advisers, and Independent Financial Advisers who deal with FIFs, PIEs, foreign investment for their clients.