An edition of International tax reform - Full imputation - Part 2 (Volume 1) (1988)

International tax reform - Full imputation - Part 2

Report of the Consultative Committee

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Last edited by MARC Bot
September 28, 2018 | History
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An edition of International tax reform - Full imputation - Part 2 (Volume 1) (1988)

International tax reform - Full imputation - Part 2

Report of the Consultative Committee

by

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

The final report of the Consultative Committee on Full Imputation and International Tax Reform.

Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes.

Volume 2 sets out the draft legislation.

Publish Date
Publisher
The Treasury, New Zealand
Language
English
Pages
224

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

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Edition Availability
Cover of: International tax reform - Full imputation - Part 2
International tax reform - Full imputation - Part 2: Report of the Consultative Committee
1988, The Treasury, New Zealand
Paperback in English
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Book Details

Table of Contents

Letter to the Minister of Finance. i
Statement by the Ministers of Finance and Revenue. iii
Table of Contents. xx
Chapter 1 – Introduction. 1
Chapter 2 – Branch-Equivalent Regime Part 1: Definitions. 11
Chapter 3 – Branch-Equivalent Regime Part 2: Determination of Control and Income Interests. 26
Chapter 4 – Branch Equivalent Regime Part 3: Attribution and Computation of Branch Equivalent Income, Losses and Foreign Tax Credits. 46
Chapter 5 – Foreign Investment Funds. 71
Chapter 6 – Trusts. 79
Chapter 7 – Disclosure and Default Methods. 111
Chapter 8 – Transition. 120
Chapter 9 – Imputation and Withholding Payment Systems. 130
Chapter 10 – Imputation: Related Issues. 150
Chapter 11 – Summary and Conclusion. 159
Annex – Draft Legislation.

Edition Notes

Published in
Wellington, New Zealand
Series
Volume 1

The Physical Object

Format
Paperback
Number of pages
224
Dimensions
29.5 x 21 x 1.2 centimeters

ID Numbers

Open Library
OL25948314M

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Download catalog record: RDF / JSON / OPDS | Wikipedia citation
September 28, 2018 Edited by MARC Bot correction
September 23, 2016 Edited by NZ Policy Webmaster Fix title
September 23, 2016 Edited by NZ Policy Webmaster Add author
September 23, 2016 Edited by NZ Policy Webmaster Add initial publication information
September 23, 2016 Created by NZ Policy Webmaster Added new book.