The Resource Controlled foreign corporation regime : partial exemption for non-resident investors

Controlled foreign corporation regime : partial exemption for non-resident investors

Label
Controlled foreign corporation regime : partial exemption for non-resident investors
Title
Controlled foreign corporation regime : partial exemption for non-resident investors
Creator
Subject
Language
eng
Summary
The author analyses the conduit tax relief regime. The regime provides non-resident investors with relief in respect of New Zealand tax imposed on attributed controlled foreign corporation income. Salient features of this regime are explained. A few worked examples are provided
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 5 (1999),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • inbound transaction
  • conduit tax relief
  • CFC
Label
Controlled foreign corporation regime : partial exemption for non-resident investors
Instantiates
Publication
Other control number
aptb039903.pdf
Label
Controlled foreign corporation regime : partial exemption for non-resident investors
Publication
Other control number
aptb039903.pdf

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