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The Resource International and cross-border taxation in New Zealand

International and cross-border taxation in New Zealand

Label
International and cross-border taxation in New Zealand
Title
International and cross-border taxation in New Zealand
Creator
Subject
Language
eng
Summary
This book gives an overview of the New Zealand international tax system. The particular focus is on cross-border transactions involving either New Zealanders investing overseas, or foreigners investing in New Zealand. The book also covers in detail the domestic law implications of cross-border investment. The first chapter discusses the general principles of international taxation and examines New Zealand international tax policy from an historical perspective. The next four chapters provide comprehensive coverage of residence-based taxation; source-based taxation; and taxation of source-based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalization)
http://library.link/vocab/creatorName
Elliffe, C
Geographic coverage
Pacific Islands
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • cross-border transaction
  • foreign investment
  • resident alien
  • foreign investment entity
  • tax treaty
  • attribution of profits
  • foreign source income
  • GAAR
  • outbound transaction
  • thin capitalization
  • transfer pricing
Label
International and cross-border taxation in New Zealand
Instantiates
Publication
Extent
xiii, 765 p.
Isbn
9780864728999
Label
International and cross-border taxation in New Zealand
Publication
Extent
xiii, 765 p.
Isbn
9780864728999

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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