Chapter 25: Controlled Foreign Company Legislation in New Zealand
Type of content
Chapters
UC permalink
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
IBFD
Journal Title
Journal ISSN
Volume Title
Language
Date
2020
Authors
Sawyer A
Smith A
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.
Description
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.
Keywords
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
Fields of Research::35 - Commerce, management, tourism and services::3502 - Banking, finance and investment::350208 - Investment and risk management
Fields of Research::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.