The Resource New Zealand's thin capitalization rules

New Zealand's thin capitalization rules

Label
New Zealand's thin capitalization rules
Title
New Zealand's thin capitalization rules
Creator
Subject
Language
eng
Summary
In late 1995, a comprehensive package was enacted to reform the taxation of direct investment by non-residents. This package included a reduction in the tax imposed on New Zealand source profits distributed to non-resident direct investors, enhanced tax base protection against offshore profit shifting from revised transfer pricing rules, and for the first time, thin capitalization rules. This article explains and comments on new Zealand's new thin capitalization rules
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 44 (1996),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
thin capitalization
Label
New Zealand's thin capitalization rules
Instantiates
Publication
Label
New Zealand's thin capitalization rules
Publication

Library Locations

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