International tax reform - Part 1
Subtitle: Report of the Consultative Committee
Publisher: The Treasury, New Zealand
Published: 1988
Place of publication: Wellington, New Zealand
Language: eng
Format: Softcover
Number of pages: 132
Table of contents: title: i
label: Letter to the Minister of Finance; title: iii
label: Press Statement by the Ministers of Finance and Revenue; title: vii
label: Table of Contents; title: 2
label: Chapter 1 – Introduction; title: 15
label: Chapter 2 – Branch Equivalent Regime for Controlled Foreign Companies; title: 31
label: Chapter 3 – Foreign Investment Funds; title: 39
label: Chapter 4 – Treatment of Dividends; title: 43
label: Chapter 5 – Trusts; title: 49
label: Chapter 6 – Disclosure Requirements and Penalties; title: 50
label: Chapter 7 – Transitional Provisions; title: 58
label: Chapter 8 – Further Measures; title: 61
label: Chapter 9 – Summary and Conclusion; label: Annexes; title: 69
label: 1 Control Interests of Residents in Controlled Foreign Companies; title: 80
label: 2 Issues Relating to the Determination and Attribution of Branch Equivalent Income; title: 98
label: 3 Foreign Investment Funds; title: 104
label: 4 Trust regime; title: 112
label: 5 An Illustrative Transitional List of Low Tax Jurisdictions