The Resource Key issues in the design of capital gains tax regimes : taxing nonresidents

Key issues in the design of capital gains tax regimes : taxing nonresidents

Label
Key issues in the design of capital gains tax regimes : taxing nonresidents
Title
Key issues in the design of capital gains tax regimes : taxing nonresidents
Creator
Subject
Language
eng
Summary
The article examines two broad areas of capital gains tax (CGT) design in respect of the taxation of nonresidents. The first area relates to the domestic design of the tax and focuses on whether a CGT should apply to all assets held by nonresidents or to some limited subset of those assets. The second area is how New Zealand double tax agreements interact or change domestic CGT taxing rights
Citation source
In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 3 ; p. 40-53
http://library.link/vocab/creatorName
Elliffe, C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • non-resident
  • domestic tax law
  • tax treaty
Label
Key issues in the design of capital gains tax regimes : taxing nonresidents
Instantiates
Publication
Label
Key issues in the design of capital gains tax regimes : taxing nonresidents
Publication

Library Locations

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