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IR860
Portfolio investment entity guide
IR860 explains the tax rules, elections, calculations, returns and records for portfolio investment entities.
IR713A
Private ruling on transfer pricing – additional declaration
Use IR713A with IR713 when applying for a private ruling on a transfer pricing arrangement.
IR1090
Provision of US TINs
IR1090 explains FATCA requirements for reporting New Zealand financial institutions to collect and report United States taxpayer identification numbers.
