Immigrant entrepreneurship and businessownership has become an increasingly prominentphenomenon in New Zealand economic life.However, little is known about the tax complianceattitudes and behaviours of these businessowners. This report provides an overview of thenational and international literature on theownership and operation of immigrant businesses,including in New Zealand, identifies the associatedtax implications of immigrant entrepreneurship,and identifies gaps in the existing literature. (Executive summary, page 5)