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According to Wikipedia:

Because of the division of the globe into time zones, the new year moves progressively around the globe as the start of the day users in the New Year. The first time zone to usher in the New Year is just west of the International Date Line. At that time the time zone to the east of the Date Line is 23 hours behind, still in the previous day. The residents on the central Pacific Ocean island of Kiritimati (Christmas Island), the eastern-most island in the island nation of Kiribati claim to be the first to usher in the New Year.

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Q: Which place is the first to usher in the New Year?
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