In the haven 2.4.0 list of improvements (located here: haven 2.4.0), the first improvement is as follows:
"Date-times are no longer converted to UTC. This should ensure that you see the same date-time in R and in Stata/SPSS/SAS. (But the underlying time point might be different because Stata/SPSS/SAS don’t appear to support time zones.)"
Seeing the same date-time in R and Stata/SPSS/SAS is a definite plus. Thanks! However, what would be an example where the underlying time points would differ, but the expressed time points would be the same? This update seems to imply that a Stata/SPSS/SAS date-time could appear the same in R but there could be an underlying difference as a result of time zones. An example or examples of when such a case could happen would be most helpful. Thanks