Asia Pacific

The DSF has confirmed an additional 20% allowance on professional income for nurses, dermatologists, ophthalmologists, and anatomo-cytopathologists for the tax years 2025 through 2027. This measure aims to support healthcare professionals in New Caledonia by reducing their taxable income base. The allowance applies on top of existing deductions and is reflected in the updated income

New Caledonia’s Country Law No. 2025-16, enacted to reinforce fiscal transparency, introduces significant new reporting obligations for multinational enterprises, trusts, and cross-border tax arrangements. The law aligns the territory with international standards such as the OECD’s BEPS Action 13 and the Common Reporting Standard. The DSF has published explanatory content outlining the scope, deadlines, and

The DSF has activated the online declaration platform for trusts as mandated by Country Law 2025-16. Trustees are required to submit detailed information on trust structures, settlors, beneficiaries, and assets held. The declaration is mandatory for trusts governed by New Caledonian law, trusts with a trustee resident in New Caledonia, or trusts holding assets located

In accordance with Country Law 2025-16, the DSF has opened the declaration portal for cross-border tax devices (dispositifs transfrontières). Taxpayers who have implemented or participated in cross-border arrangements that meet defined hallmarks of aggressive tax planning must disclose these arrangements. The regime mirrors the EU’s DAC6 directive, requiring intermediaries and taxpayers to report within 30