John Cantin
Partner and Taxation Specialist at KPMG, Wellington
John specialises in corporate tax at a domestic and international sector. John is a member of the Institute of Chartered Accountants' National Tax Advisory Group.
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New Zealand and Australia have comparatively broad tests for tax residency under domestic law that include place of incorporation as well as where a company is managed or controlled. This means New Zealand subsidiaries are at risk of being tax resident in Australia and vice versa.