An edition of International tax
(1995)
International tax
A discussion document
by Rt Hon Bill Birch, Minister of Finance and Hon Wyatt Creech, Minister of Revenue
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Last edited by NZ Policy Webmaster
May 27, 2021 | History
A New Zealand Government discussion document.
It outlines an economic framework for international tax and proposals for reforms to the tax rules.
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Subjects
international taxation, new zealand, framework, tax treaties, regime, income, foreign direct investment, fitc, foreign invester tax credit, thin-capitalisation, transfer pricing, source rulesPlaces
New ZealandTimes
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1
International tax: A discussion document
1995, The Treasury, New Zealand
Paperback; Electronic
in English
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Book Details
Table of Contents
Preface. i
Table of contents. iii
Chapter 1 – An overview. 1
PART A: Policy framework. 5
Chapter 2 – Policy making considerations. 7
Chapter 3 – The current tax regime. 21
PART B: Reform proposals. 29
Chapter 4 – Problems with the existing rules measuring cross-border income. 31
Chapter 5 – Proposed programme for reform. 37
Chapter 6 – Extension of tax credits to foreign direct investment. 41
Chapter 7 – Proposed new transfer-pricing and source rules. 43
Chapter 8 – Thin-capitalisation considered. 53
ANNEX: Calculation of debt:equity ratios. 61
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| May 27, 2021 | Edited by NZ Policy Webmaster | Correct author |
| January 29, 2017 | Edited by NZ Policy Webmaster | Add initial publication information |
| January 29, 2017 | Created by NZ Policy Webmaster | Added new book. |