Title: Taxing income across international borders
Description: This document sets out the New Zealand Government’s policy framework for international taxation.
Subjects: income tax, New Zealand, foreign income, taxation, policy framework, CFC, controlled foreign company, FIF, foreign investment fund, FDWP, foreign dividend withholding payment, DTA, double tax agreement
Places: New Zealand, Canada, Australia, United Kingdon, United States
Time periods: 1991