International and cross-border taxation in New Zealand /
author Craig Elliffe.
- 2nd edition.
- xx, 948 pages ; 24 cm.
Includes bibliographical references and index.
Introduction -- Residence-based taxation -- The extension to residence-based taxation -- Source-based taxation: What are the rules and principles? -- Taxing source-based income -- Double tax agreements -- Allocating profits. 1. 2. 3. 4. 5. 6. 7.
Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).
9781988504995 1988504996
Business enterprises, Foreign--Taxation--Law and legislation--New Zealand Investments, Foreign--Taxation--Law and legislation--New Zealand Double taxation--New Zealand