What country shall celebrate new year first?

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Hours from now, 2014 shall come to an end and everyone is excited to welcome  2015  with a bang!

So what country shall first celebrate new year? Because the World is divided into time zones, the new year moves progressively around the globe as the start of the day ushers in the New Year. The first country to celebrate New Year is  Kiribati, Caroline Island (time zone UTC+14), the last one are Baker Island, Howland Island (UTC-12).