The Resource New Zealand's social security conventions : a critical analysis with a tax focus

New Zealand's social security conventions : a critical analysis with a tax focus

Label
New Zealand's social security conventions : a critical analysis with a tax focus
Title
New Zealand's social security conventions : a critical analysis with a tax focus
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the nine social security conventions (SSCs) negotiated by New Zealand up to 10 December 2010 are critically analysed. The results obtained show that New Zealand SSCs are far from being uniform and each of them varies considerably, although all of them contain some articles which are comparable to those found in most double taxation agreements. The rights of persons falling within the scope of New Zealand's SSCs also vary considerably. The anaysis also suggests that while some of these SSCs are fiscally favourable to New Zealand, a few of these SSCs pose fiscal risks to the New Zealand taxpayer in the longer term which may be difficult to mitigate. These fiscal risks add to the uncertainty regarding the sustainability of the New Zealand superannuation in its current form
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 17 (2011),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • social security agreement
  • superannuation
Label
New Zealand's social security conventions : a critical analysis with a tax focus
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/K-N/NEWZEJOO/1_87-113.zip
Publication
Note
20111020

Library Locations

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