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September 23, 2016 | History
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.
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Edition | Availability |
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1
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.
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Feedback?September 23, 2016 | Edited by NZ Policy Webmaster | Fix title |
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