An edition of International tax (1995)

International tax

A discussion document

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Last edited by NZ Policy Webmaster
May 27, 2021 | History
An edition of International tax (1995)

International tax

A discussion document

A New Zealand Government discussion document.

It outlines an economic framework for international tax and proposals for reforms to the tax rules.

Publish Date
Language
English
Pages
76

Buy this book

Edition Availability
Cover of: International tax
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

Edition Notes

Published in
Wellington, New Zealand

Contributors

Contributor
The Treasury, New Zealand
Contributor
Inland Revenue Department, New Zealand

The Physical Object

Format
Paperback; Electronic
Pagination
v, 62 p. : ill., maps
Number of pages
76
Dimensions
29.7 x 21.0 x .5 centimeters

ID Numbers

Open Library
OL26220026M

Links outside Open Library

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History

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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.