The Resource New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company

New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company

Label
New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
Title
New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
Creator
Subject
Language
eng
Summary
This note summarizes the New Zealand Court of Appeal's decision in Commissioner of Inland Revenue v. Lin, which overturned the High Court's 2017 ruling that a New Zealand-resident taxpayer with relevant interests in certain controlled foreign companies in China was entitled 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. 24 (2018), no. 4 ; 2 p
http://library.link/vocab/creatorName
Holmes, K.J. (Kevin)
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • case law
  • foreign tax credit
  • tax sparing credit
  • CFC
Label
New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
Instantiates
Publication
Label
New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
Publication

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