The Resource Lin v Commissioner of Inland Revenue : [2017] NZHC 969

Lin v Commissioner of Inland Revenue : [2017] NZHC 969

Label
Lin v Commissioner of Inland Revenue : [2017] NZHC 969
Title
Lin v Commissioner of Inland Revenue : [2017] NZHC 969
Contributor
Subject
Language
eng
Summary
Judgment by the Hight Court of New Zealand, decision date 12 May 2017. This case concerned an investment held in five companies established in China and the tax consequences to Ms Lin of that investment. The Chinese companies were considered by the New Zealand revenue to be Controlled Foreign Corporations (CFCs). Income derived by CFCs was attributed to New Zealand shareholders in proportion to their shareholding. Credit was allowed in respect of tax paid in China by the companies and also for tax spared in China
Citation source
In: International tax law reports. - London. - Vol. 19 (2017), part 5 ; p. 840-867
Geographic coverage
  • Pacific Islands
  • Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • CFC
  • tax treaty
  • foreign tax credit
  • tax sparing credit
  • treaty interpretation
  • case law
Label
Lin v Commissioner of Inland Revenue : [2017] NZHC 969
Instantiates
Publication
Label
Lin v Commissioner of Inland Revenue : [2017] NZHC 969
Publication

Library Locations

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