A Change in Direction for New Zealand’s International Tax Regime - Recent Legal Developments

• 영문명: A Change in Direction for New Zealand’s International Tax Regime
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: Kent A. Wong
• 간행물 정보: 『비교사법』比較私法 제15권 제2호, 607~635쪽, 전체 29쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.06.01

영문 초록

  Of all the OECD nations, only New Zealand continues to tax offshore active income on an accruals basis. New Zealand’s almost 20 year old CFC regime was seen by many as being uncompetitive internationally and in dire need of revamp. This paper discusses recent legislative developments which have been designed to draw New Zealand more in line with Australia’s tax regime and to follow international tax law trends. Finally, this paper examines some uniquely New Zealand developments, some recent significant transactions, as well as real estate funds and REITs regarding tax issues in New Zealand.

목차

Ⅰ. Introduction
Ⅱ. Recent Legislative Developments
Ⅲ. Recent Court Decisions of Note
Ⅳ. Recent Transactions of Note
Ⅴ. Real Estate Funds and REITs: New Zealand Tax Issues
Ⅵ. Conclusion
【References】
[Abstract]

키워드

New Zealand CFC Regime International Tax Law Real Estate Funds REITs