New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company

New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company
Author: K.J. (Kevin) Holmes
Publisher:
Total Pages:
Release: 2017
Genre:
ISBN:
GET BOOK

Download New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company Book in PDF, Epub and Kindle

This note summarizes the New Zealand High Court decision in Lin v. Commissioner of Inland Revenue, which entitled a New Zealand-resident taxpayer with relevant interests in certain controlled foreign companies in China to a foreign tax credit for both tax paid in China by the controlled foreign companies and to tax spared in China arising from tax concessions granted to those companies.


New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company
Language: en
Pages:

New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company

Authors: K.J. (Kevin) Holmes
Categories:
Type: BOOK - Published: 2017 - Publisher:

GET EBOOK

This note summarizes the New Zealand High Court decision in Lin v. Commissioner of Inland Revenue, which entitled a New Zealand-resident taxpayer with relevant
New Zealand Taxpayer Not Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company
Language: en
Pages:

New Zealand Taxpayer Not Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company

Authors: K.J. (Kevin) Holmes
Categories:
Type: BOOK - Published: 2018 - Publisher:

GET EBOOK

This note summarizes the New Zealand Court of Appeal's decision in Commissioner of Inland Revenue v. Lin, which overturned the High Court's 2017 ruling that a N
The Relationship Between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties : New Zealand Case
Language: en
Pages:

The Relationship Between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties : New Zealand Case

Authors: B.J. Arnold
Categories:
Type: BOOK - Published: 2018 - Publisher:

GET EBOOK

This article discusses a recent New Zealand Court of Appeal case involving the relationship between New Zealand's CFC rules and the tax sparing provision in the
The Taxation of Controlled Foreign Corporations
Language: en
Pages: 86

The Taxation of Controlled Foreign Corporations

Authors: John Prebble
Categories: Corporations, Foreign
Type: BOOK - Published: 1987 - Publisher:

GET EBOOK

Study on the taxation of controlled foreign corporation in New Zealand with reference to other country's approach.
Controlled Foreign Companies
Language: en
Pages: 304

Controlled Foreign Companies

Authors: Lee Burns
Categories: Law
Type: BOOK - Published: 1992 - Publisher:

GET EBOOK

This book is an explanation of Australia's CFC rules. It places the legislation in context, provides a framework for analysing problems and describes the new re