New Zealand National Report: Controlled Foreign Company Legislation (2019)
Type of ContentConference Contributions - Other
CitationSawyer A, Smith A (2019). New Zealand National Report: Controlled Foreign Company Legislation. Rust (Vienna) Austria: Proceedings of the Institute for Austrian and International Tax Law of WU Conference,. 04/07/2019-06/07/2019.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
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Sawyer A; Smith A (IBFD, 2020)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 ...
Sawyer A (IBFD, 2020)
Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations”, 2018, v36no7, forthcoming Sawyer AJ; Sadiq K (2019)As part of the Organisation for Economic Co-operation and Development’s Tax Base Erosion and Profit Shifting project, country by country reporting has been promoted as a mechanism to enhance transparency with respect to ...