The Resource Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime

Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime

Label
Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime
Title
Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime
Creator
Subject
Summary
This article discusses the rationale and operation of the foreign investor tax credit regime which is designed to give certain non- residents the benefit of the domestic imputation credit. The article compares this regime with a withholding tax exemption regime, and notes that the outcome depends on how the non-resident is taxed in its home country and the New Zealand- resident company's dividend distribution policy
Citation source
In: Tax Planning International. - London. - Vol. 25 (1998),
http://library.link/vocab/creatorName
  • Holmes, K.J. (Kevin)
  • McCulloch, S
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • tax planning
  • inbound transaction
Label
Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime
Instantiates
Publication
Abbreviated title
TPI
Label
Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime
Publication
Abbreviated title
TPI

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