U.S. Investment in New Zealand: Tax Issues and Opportunities

摘要

There are a number of investment vehicles that may be used by a U.S. investor wanting to invest in or through New Zealand. This article provides an overview of the New Zealand taxation issues that should be considered by U.S. investors who are contemplating investing in the country through the most common investment vehicles. In addition, it addresses tax opportunities that are available where the investment in New Zealand is provided as venture capital, and those arising from the use of New Zealand trusts, both of which in certain circumstances may allow a U.S. investor to derive income free of New Zealand tax.