Revision to DTA between China and New Zealand

On 18 February 2026 an IMF Country Focus was published, generally based on the report issued by the IMF following consultations with China under Article IV of the IMF’s articles of agreement. China’s economy has remained resilient through

New Zealand's Inland Revenue has released a draft Operational Statement for public consultation addressing the bright line tests used to classify off-market share cancellations as either taxable dividends or non-taxable capital returns. This

The European Commission has implemented additional import duties on electric vehicles manufactured in China, with rates varying significantly by manufacturer. These charges come on top of the EU's standard 10% import duty on cars. Chinese EV

The US Treasury Department released interim guidelines on 12 February 2026 addressing how companies can qualify for clean energy tax credits while restricting reliance on Chinese-made equipment under President Donald Trump's tax legislation. The

China’s Ministry of Finance and the State Taxation Administration have issued Announcement No. 15 of 2026 on 30 January 2026, in which it issued provisional rules clarifying the deduction of input VAT on long-term assets, with a particular focus

The EU has dramatically increased import duties on Chinese ceramic tableware and kitchenware to 79%, replacing the previous range of 13.1% to 36.1% that had been in effect since 2013. The European Commission justified the steep increase by citing