An edition of International tax reform - Part 1 (1988)

International tax reform - Part 1

Report of the Consultative Committee

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Last edited by NZ Policy Webmaster
January 10, 2020 | History
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An edition of International tax reform - Part 1 (1988)

International tax reform - Part 1

Report of the Consultative Committee

by

  • 0 Ratings
  • 0 Want to read
  • 0 Currently reading
  • 1 Have read

Part 1 of the Consultative Committee on Full Imputation and International Tax Reform's report on the reform proposals outlined in the Consultative document on international tax reform (December 1987).

Publish Date
Publisher
The Treasury, New Zealand
Language
English
Pages
132

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Previews available in: English

Subjects
income tax, New Zealand, foreign income, taxation
Places
New Zealand
Times
1988

Showing 1 featured edition. View all 1 editions?

Edition Availability
Cover of: International tax reform - Part 1
International tax reform - Part 1: Report of the Consultative Committee
1988, The Treasury, New Zealand
Softcover in English

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Book Details

Table of Contents

Letter to the Minister of Finance. i
Press Statement by the Ministers of Finance and Revenue. iii
Table of Contents. vii
Chapter 1 – Introduction. 2
Chapter 2 – Branch Equivalent Regime for Controlled Foreign Companies. 15
Chapter 3 – Foreign Investment Funds. 31
Chapter 4 – Treatment of Dividends. 39
Chapter 5 – Trusts. 43
Chapter 6 – Disclosure Requirements and Penalties. 49
Chapter 7 – Transitional Provisions. 50
Chapter 8 – Further Measures. 58
Chapter 9 – Summary and Conclusion. 61
Annexes.
1 Control Interests of Residents in Controlled Foreign Companies. 69
2 Issues Relating to the Determination and Attribution of Branch Equivalent Income. 80
3 Foreign Investment Funds. 98
4 Trust regime. 104
5 An Illustrative Transitional List of Low Tax Jurisdictions. 112

Edition Notes

Published in
Wellington, New Zealand

Contributors

Contributor
Arthur Valabh
Contributor
Dr Robin Congreve
Contributor
Stuart Hutchinson
Contributor
Dr Susan Lojkine
Contributor
Professor John Prebble
Contributor
Tim Robinson
Printer
Government Printer, Wellington, New Zealand
Assisted by
The Treasury, New Zealand

The Physical Object

Format
Softcover
Pagination
ix, 112p.
Number of pages
132
Dimensions
29.5 x 21 x .6 centimeters

ID Numbers

Open Library
OL25935506M
Internet Archive
nz-taxpolicy-1988-other-international-tax-report-part-1

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
January 10, 2020 Edited by NZ Policy Webmaster Updated author (duplicate authors), minor updates to information and description, link to Internet Archive version of document
January 10, 2020 Edited by NZ Policy Webmaster Added new cover
September 28, 2018 Edited by MARC Bot correction
July 25, 2016 Edited by NZ Policy Webmaster Add additional information
July 25, 2016 Created by NZ Policy Webmaster Added new book.