Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

FATCA competent authority arrangements now in place

15 October 2015

New Zealand and the United States have entered into competent authority arrangements for FATCA. The arrangements establish rules and procedures to implement the intergovernmental agreement with the United States for their Foreign Account Tax Compliance Act (FATCA). For more information see the competent authority arrangements.