New Zealand is a safe, stable and secure country which offers considerable benefits to those involved in international tax planning. It is both a member of the British Commonwealth, and the OECD. The majority of New Zealanders are of British descent. New Zealand's indigenous Mäori, a Polynesian people, make up around 15% of the population
To date, it has enacted treaties with 30 countries: Australia, Belgium, Canada, China, Denmark, Fiji, Finland, France, Germany, India, Indonesia, Ireland, Italy, Japan, Malaysia, Norway, Republic of Korea, Russian Federation, Singapore, South Africa, Sweden, Switzerland, Taiwan, Thailand, the Netherlands, the Philippines, United Arab Emirates, United Kingdom, United States of America.

The New Zealand legal system is very advanced, as is the banking and accounting infrastructure. Much of its law is based on English Common Law, which is widely understood in many jurisdictions that have strong historical links with the United Kingdom.

It offers a competitive tax base, complete freedom of financial transactions in a jurisdiction with robust statutory and sovereign protection, free from stigma or prejudice. New Zealand gives foreign investors some excellent tax advantages such as: no capital gains tax, no stamp duty, and no inheritance tax. For example, a foreign trust, which is settled by a non-resident Settlor, and which has no New Zealand sourced income, is not liable for tax in New Zealand. Neither the settlor, nor the beneficiaries (providing the beneficiaries are non residents) are liable for New Zealand tax. Together, these make New Zealand a very suitable base for international business.