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Using New Zealand as a Tax Haven: How is it Done? Could it Be Stopped? Should it Be Stopped?

18 Pages Posted: 11 Apr 2016  

Michael Littlewood

University of Auckland - Faculty of Law

Date Written: April 11, 2016

Abstract

The New Zealand tax system is so structured as to allow the country to be used as a tax haven. Specifically, it allows non-residents to use trusts established in New Zealand to avoid the tax they would otherwise have to pay in their home country. This article explains how this works, and asks whether New Zealand law should be changed so as to prevent tax avoidance of this kind or, at least, to make it easier for other governments to prevent it.

Keywords: New Zealand, tax, tax avoidance, tax haven, Panama papers, trusts

Suggested Citation

Littlewood, Michael, Using New Zealand as a Tax Haven: How is it Done? Could it Be Stopped? Should it Be Stopped? (April 11, 2016). Available at SSRN: https://ssrn.com/abstract=2761993

Michael Littlewood (Contact Author)

University of Auckland - Faculty of Law ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

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