joy for the latest day of the year... find the time zones where new year already arrived :)
#!/usr/bin/perl -Twl
use strict;
use DateTime;
use DateTime::TimeZone;

print join $/, where_is_new_year(@ARGV);

sub where_is_new_year {
  my $year = shift || (localtime())[5]+1901;
  my $hour = shift || 0;
  my $time = shift || time;
  grep {
    my $dt = DateTime->from_epoch( epoch => $time, time_zone => $_ );
    $dt->year == $year && $dt->hour <= $hour;
  } DateTime::TimeZone::all_names;
}

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In reply to Did NewYear reach you? :) by AltBlue

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