The Resource International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?

International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?

Label
International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
Title
International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author reviews nine tax treaties recently concluded by New Zealand, explaining the key changes arising from these new tax treaties, and how they represent an important change in New Zealand's international tax policy and indirectly signal how New Zealand views itself in the international economy
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • tax policy
  • withholding tax
  • dividend withholding tax
  • royalties
  • employment income
  • pension
  • non-discrimination
  • exchange of information
  • foreign tax credit
Label
International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
Instantiates
Publication
Note
20150305
Other control number
bit_2015_01_nz_1.html
Label
International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
Publication
Note
20150305
Other control number
bit_2015_01_nz_1.html

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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