[Rabbit]

http://www.taxpolicy.ird.govt.nz/publications/files/offshoretib.pdf

Any interpretations? especially in terms of foreign tax credits and overseas held pensions.

Rabbit.

[Trigirl]

no real surprises in there - those are basically the same rules they've been talking about for a while now.

"employment related pensions" are exempt. its not easy to find a definition of this but the concept is not new so the IRD should be able to advise on what is employment related and what isn't. one provided by your employer or a private pension that you have always contributed a set % of your salary to seems to qualify.

withholding tax on overseas dividends is available as a tax credit

(just my interpretation)