Apple's New Zealand operations are wholly owned by an Australian parent and appear to be run from there. A tax treaty between the two countries sees dual claims on income tax default to where the company is controlled.
The accounts for Apple's New Zealand subsidiary disclose in notes that income tax is paid at 30% - the rate in Australia - not the 28% charged in New Zealand. 作者: sz80 时间: 2019-5-8 14:30:06