International tax reform - Full imputation - Part 2
Subtitle: Report of the Consultative Committee
Series: Volume 1
Publisher: The Treasury, New Zealand
Published: 1988
Place of publication: Wellington, New Zealand
Language: eng
Format: Paperback
Number of pages: 224
Table of contents: label: Letter to the Minister of Finance
title: i; label: Statement by the Ministers of Finance and Revenue
title: iii; label: Table of Contents
title: xx; label: Chapter 1 – Introduction
title: 1; label: Chapter 2 – Branch-Equivalent Regime Part 1: Definitions
title: 11; label: Chapter 3 – Branch-Equivalent Regime Part 2: Determination of Control and Income Interests
title: 26; label: Chapter 4 – Branch Equivalent Regime Part 3: Attribution and Computation of Branch Equivalent Income, Losses and Foreign Tax Credits
title: 46; label: Chapter 5 – Foreign Investment Funds
title: 71; label: Chapter 6 – Trusts
title: 79; label: Chapter 7 – Disclosure and Default Methods
title: 111; label: Chapter 8 – Transition
title: 120; label: Chapter 9 – Imputation and Withholding Payment Systems
title: 130; label: Chapter 10 – Imputation: Related Issues
title: 150; label: Chapter 11 – Summary and Conclusion
title: 159; label: Annex – Draft Legislation