International tax
Subtitle: A discussion document
Publisher: The Treasury, New Zealand
Published: 1995
Place of publication: Wellington, New Zealand
Language: eng
Format: Paperback; Electronic
Number of pages: 76
Table of contents: label: Preface
title: i; label: Table of contents
title: iii; label: Chapter 1 – An overview
title: 1; label: PART A: Policy framework
title: 5; label: Chapter 2 – Policy making considerations
title: 7; label: Chapter 3 – The current tax regime
title: 21; label: PART B: Reform proposals
title: 29; label: Chapter 4 – Problems with the existing rules measuring cross-border income
title: 31; label: Chapter 5 – Proposed programme for reform
title: 37; label: Chapter 6 – Extension of tax credits to foreign direct investment
title: 41; label: Chapter 7 – Proposed new transfer-pricing and source rules
title: 43; label: Chapter 8 – Thin-capitalisation considered
title: 53; label: ANNEX: Calculation of debt:equity ratios
title: 61