Dividends paid within a New Zealand wholly owned group - IRD Section CW 10 of the Income Tax Act 2007 treats as exempt income, dividends paid between New Zealand-resident companies that are in the same wholly owned group However, this exemption does not apply if common balance date requirements are not satisfied
New Zealand - Corporate - Income determination Inter-company dividends paid between New Zealand resident companies are exempt within wholly owned groups (i e where there is 100% common ownership) New Zealand’s controlled foreign company (CFC) and foreign investment fund (FIF) regimes apply to tax equity investments in foreign companies
What are the new Dividend payment and Withholding Tax Rules for Dual . . . These exceptions aim to limit the impact of the changes on smaller businesses and ensure the majority of dividends paid between New Zealand resident companies within a wholly owned group of companies will continue to be entitled to the exemption
Consolidation for companies - Inland Revenue Company consolidation allows a group of companies 100% owned by the same shareholders to be treated as a single entity for tax This single group of companies is known as a consolidated group
Taxes on dividend and other distributions | Blue Umbrella If the shareholder is in fact another company, established in the Netherlands or in another EU country, that owns at least 5% of the shares in the dividend company, an exemption from filing and dividend taxation may apply