Description

The tax rules for Developers, Purchasers & Users

Software applications and IP already play a pivotal role in the development and growth of New Zealand’s economy and the success of its businesses.

This webinar will give you a good understanding of the income tax and GST treatment associated with:

• Software and IP developers, (tax treatment of feasibility and development costs, R&D tax credits, Govt grants etc.)
• Purchasing, leasing: immediate deductions v depreciating software and IP.
• The tax effects of SaaS.
• Withholding taxes on payments to non-resident software and IP providers.
• The Netflix GST rules on imported digital services.

ORIGINAL BROADCAST DATE

3 December 2020

LEARNING OUTCOMES

An introduction to the taxation of software and intellectual property including coverage of Inland Revenue’s statements and recent developments such as the Netflix tax (GST) on imported digital services.

SUITED TO

Accountants, lawyers and others who need to understand the income tax and GST treatment of software, IP and digital services.

PRESENTER

Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway