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Chapter 25: Controlled Foreign Company Legislation in New Zealand (2020)

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https://hdl.handle.net/10092/101296

Publisher's DOI/URI
https://www.ibfd.org/IBFD-Products/Controlled-Foreign-Company-Legislation

Publisher
IBFD
ISBN
978-90-8722-644-2
Collections
Authors
Sawyer A
Smith A
Editors
Kofler G
Lang M
Owens J
Pistone P
Rust A
Schuch J
Spies K
Staringe C
Abstract

New Zealand enacted controlled foreign company (CFC) legislation in 1988 along with complementary legislation covering the taxation of foreign investment funds (FIFs) and offshore trusts. The CFC rules came into effect in several stages with the first part targeting companies resident in a list of nil or low-tax jurisdictions from 1 April 1988, while, for companies resident in other states, from 1 April 1993.

Citation
Sawyer A,Smith A (2020). Chapter 25: Controlled Foreign Company Legislation in New Zealand. In Kofler G, Lang M, Owens J, Pistone P, Rust A, Schuch J, Spies K, Staringe C (Ed.), Controlled Foreign Company Legislation.: 463-483. Amsterdam, The Netherlands: IBFD.
This citation is automatically generated and may be unreliable. Use as a guide only.
ANZSRC Fields of Research
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
35 - Commerce, management, tourism and services::3502 - Banking, finance and investment::350208 - Investment and risk management
Rights
All rights reserved unless otherwise stated
This is the author’s version of a work that was published in G.W. Kofler et al. (Eds.), Controlled Foreign Company Legislation, Books IBFD (2020). Changes may have been made to this work since it was submitted for publication. Reproduced with permission.