The Resource New Zealand now an attractive tax location for offshore managed funds

New Zealand now an attractive tax location for offshore managed funds

Label
New Zealand now an attractive tax location for offshore managed funds
Title
New Zealand now an attractive tax location for offshore managed funds
Creator
Subject
Language
eng
Summary
Foreign investors in a New Zealand fund with only foreign investments will now bear no New Zealand tax on their income, whether or not the fund distributes that income. The tax change, which came into force in September 2011, should make New Zealand managed funds an attractive alternative to funds resident in Luxembourg, Ireland or the Caymans. This article discusses the reform which builds on the current tax regime for New Zealand funds, treatment of non-resident investors in New Zealand funds, making New Zealand funds attractive to non-resident investors, portfolio investment entity (PIE) requirements, evidence required of non-resident investor's identity, and Australian investors
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
Plunket, C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • investment fund
  • offshore fund
  • portfolio investment
Label
New Zealand now an attractive tax location for offshore managed funds
Instantiates
Publication
Label
New Zealand now an attractive tax location for offshore managed funds
Publication

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