The Resource Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms

Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms

Label
Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Title
Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Creator
Subject
Language
eng
Summary
This article reviews the New Zealand Governments's proposals to introduce a limited partnership regime with effect from 1 April 2008, and the Portfolio Investment Entity (PIE) regime, enacted with effect from 1 October 2007. This article is in two parts, the first comprising a description of the tax treatment of the different entities, applying a common framework to each of them. The second part provides a comparison of the suitability of these changes for two particular types of business, namely: venture capital investment into a portfolio of New Zealand resident companies, and investment into an active New Zealand business producing tax losses in its start-up phase
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
http://library.link/vocab/creatorName
  • Patterson, D
  • Plunket, C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • legal entity
  • limited partnership
  • portfolio investment
  • venture capital
Label
Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Instantiates
Publication
Label
Taxation of selected business entities : a review prompted by the partnership and portfolio investment entity tax reforms
Publication

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