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The inconvenient problem with New Zealand's foreign trust regime / by Jeremy Beckham and Craig Elliffe

By: Beckham, Jeremy.
Contributor(s): Elliffe, Craig.
Series: New Zealand Journal of Taxation Law and Policy.Publisher: New Zealand, Research Centre for Business Law, University of Auckland, Edition: 18 (2), June 2012.Description: 166-189.Subject(s): Trusts | Trustees | Foreign investments | Income tax | Double tax agreements | Tax | Income Tax Act 2007Summary: Considers whether New Zealand trustees must be recognised as valid parties in New Zealand’s treaty network. Explores various approaches that may be adopted in the interpretation of tax treaties and the diverging constructions of the residence article. Suggests that New Zealand may be one of the world’s top ten tax havens in the world due to the foreign trust regime.
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Article Article New Zealand
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Considers whether New Zealand trustees must be recognised as valid parties in New Zealand’s treaty network. Explores various approaches that may be adopted in the interpretation of tax treaties and the diverging constructions of the residence article. Suggests that New Zealand may be one of the world’s top ten tax havens in the world due to the foreign trust regime.

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