Chapter 25: Controlled Foreign Company Legislation in New Zealand

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dc.contributor.authorSawyer A
dc.contributor.authorSmith A
dc.contributor.editorKofler G
dc.contributor.editorLang M
dc.contributor.editorOwens J
dc.contributor.editorPistone P
dc.contributor.editorRust A
dc.contributor.editorSchuch J
dc.contributor.editorSpies K
dc.contributor.editorStaringe C
dc.date.accessioned2020-11-29T20:36:58Z
dc.date.available2020-11-29T20:36:58Z
dc.date.issued2020en
dc.date.updated2020-11-11T22:04:08Z
dc.description.abstractNew 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.en
dc.identifier.citationSawyer 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.en
dc.identifier.doihttps://www.ibfd.org/IBFD-Products/Controlled-Foreign-Company-Legislation
dc.identifier.isbn978-90-8722-644-2
dc.identifier.urihttps://hdl.handle.net/10092/101296
dc.language.isoen
dc.publisherIBFDen
dc.rightsAll rights reserved unless otherwise stateden
dc.rightsThis 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.en
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accountingen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3502 - Banking, finance and investment::350208 - Investment and risk managementen
dc.titleChapter 25: Controlled Foreign Company Legislation in New Zealanden
dc.typeChaptersen
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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