In the Gregorian calendar's first time zone, UTC+14, the New Year officially begins at midnight.
UTC+14 is the world's most advanced standard time offset from Coordinated Universal Time. When the date changes there, the local clock reaches 00:00, which is the conventional start of a new calendar day. The change is determined by the local date and time, not by a worldwide simultaneous moment.
Kiribati's Line Islands, including Kiritimati, use UTC+14. The country changed the position of its date boundary in 1995 so its eastern islands would share the same calendar date as the rest of Kiribati. This made the Line Islands among the first inhabited places to enter each new year.
Midnight at UTC+14 occurs 24 hours before midnight at UTC−12, the opposite extreme used by uninhabited U.S. outlying islands. The first and last locations named in global New Year's coverage can therefore depend on whether the discussion concerns inhabited places or time-zone extremes.