The Resource The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?

The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?

Label
The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?
Title
The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?
Creator
Subject
Language
  • eng
  • eng
Summary
The new China-New Zealand Income Tax Treaty (2019) is the first tax treaty that New Zealand has negotiated since accessing the MLI (or Multilateral Instrument). This article reviews the new tax treaty, noting the influence of the MLI, especially given the Chinese reservations to the Multilateral Instrument
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 7 ; 8 p
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
  • Asia
  • Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • MLI
  • BEPS Project (OECD)
Label
The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?
Instantiates
Publication
Note
20200619
Other control number
bit_2020_07_cn_1.html
Label
The new China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?
Publication
Note
20200619
Other control number
bit_2020_07_cn_1.html

Library Locations

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