New Zealand’s taxation framework for inbound investment
Subtitle: A draft overview of current tax policy settings
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2016
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 31
ISBN-13: 9780478424331
Copyright date: 2016
Table of contents: label: Principal conclusions
title: 1; label: Introduction
title: 3; label: Main features of the taxation of inbound investment
title: 6; label: The impact of taxation on foreign direct investment
title: 7; label: The company tax
title: 9; label: Non-resident withholding tax (NRWT) on interest on related-party debt
title: 14; label: Debt and equity advanced by a foreign parent and thin capitalisation provisions
title: 16; label: Deviations from normal rules, marginal investors and welfare implications
title: 19; label: BEPS
title: 20; label: Unrelated-party debt and NRWT/AIL
title: 22; label: Conclusions
title: 26; label: Appendix
title: 27