The Resource New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company

New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company

Label
New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
Title
New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
Creator
Subject
Language
eng
Summary
This note summarizes the New Zealand High Court decision in Lin v. Commissioner of Inland Revenue, which entitled a New Zealand-resident taxpayer with relevant interests in certain controlled foreign companies in China to a foreign tax credit for both tax paid in China by the controlled foreign companies and to tax spared in China arising from tax concessions granted to those companies
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 4 ; 3 p
http://library.link/vocab/creatorName
Holmes, K.J. (Kevin)
Geographic coverage
  • Pacific Islands
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • foreign tax credit
  • tax sparing credit
  • CFC
  • tax treaty
Label
New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
Instantiates
Publication
Label
New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
Publication

Library Locations

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