The Resource Alienation of property articles in New Zealand's double tax agreements
Alienation of property articles in New Zealand's double tax agreements
Resource Information
The item Alienation of property articles in New Zealand's double tax agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Alienation of property articles in New Zealand's double tax agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Although New Zealand does not have a general capital gains tax, most of its double tax agreements include an article similar to article 13 of the OECD's Model Tax Convention. In New Zealand's treaties, those articles generally refer to income (and sometimes profits) as well as gains. The author's paper suggests that the main practical effect of this different terminology is to give contracting states stronger source taxing rights in relation to certain amounts derived from the alienation of immovable property. The paper also considers how New Zealand's treaties might apply if a general capital gains tax were to be introduced into domestic law, as happened in Austrialia during the 1980s. The author suggests that such a tax would be subject to the majority of existing treaties
- Language
- eng
- Label
- Alienation of property articles in New Zealand's double tax agreements
- Title
- Alienation of property articles in New Zealand's double tax agreements
- Language
- eng
- Summary
- Although New Zealand does not have a general capital gains tax, most of its double tax agreements include an article similar to article 13 of the OECD's Model Tax Convention. In New Zealand's treaties, those articles generally refer to income (and sometimes profits) as well as gains. The author's paper suggests that the main practical effect of this different terminology is to give contracting states stronger source taxing rights in relation to certain amounts derived from the alienation of immovable property. The paper also considers how New Zealand's treaties might apply if a general capital gains tax were to be introduced into domestic law, as happened in Austrialia during the 1980s. The author suggests that such a tax would be subject to the majority of existing treaties
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 14 (2008),
- http://library.link/vocab/creatorName
- Marney, J
- Geographic coverage
- Pacific Islands
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- immovable property
- capital gains tax
- Label
- Alienation of property articles in New Zealand's double tax agreements
- Label
- Alienation of property articles in New Zealand's double tax agreements
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Alienation-of-property-articles-in-New-Zealands/aaGYnY2uf6M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Alienation-of-property-articles-in-New-Zealands/aaGYnY2uf6M/">Alienation of property articles in New Zealand's double tax agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Alienation-of-property-articles-in-New-Zealands/aaGYnY2uf6M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Alienation-of-property-articles-in-New-Zealands/aaGYnY2uf6M/">Alienation of property articles in New Zealand's double tax agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
