The Resource Alienation of property articles in New Zealand's double tax agreements

Alienation of property articles in New Zealand's double tax agreements

Label
Alienation of property articles in New Zealand's double tax agreements
Title
Alienation of property articles in New Zealand's double tax agreements
Creator
Subject
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
Instantiates
Publication
Label
Alienation of property articles in New Zealand's double tax agreements
Publication

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