The Resource A history of New Zealand's double tax agreements

A history of New Zealand's double tax agreements

Label
A history of New Zealand's double tax agreements
Title
A history of New Zealand's double tax agreements
Creator
Subject
Language
eng
Summary
Although New Zealand introduced worldwide taxation of its residents in 1916, it was not until 1947 that New Zealand entered into its first comprehensive double tax agreement (DTA). Since then, New Zealand has negotiated DTAs with a further 34 countries, mainly in Asia, North America and Europe. An analysis of these DTAs and background documents shows that New Zealand has inevitably been forced to concede some of its source taxing rights in its DTA negotiations with the result that New Zealand's taxation of non-residents is more consistent with internationally accepted norms. This article concludes that a small, capital and trade dependent country, such as New Zealand, appears to have limited scope to maintain international tax policies that are significantly at variance with international norms if it wishes to participate in the global economy
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 16 (2010),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • history of taxation
Label
A history of New Zealand's double tax agreements
Instantiates
Publication
Label
A history of New Zealand's double tax agreements
Publication

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