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Trustee tax residence in New Zealand : is it relevant and how is it determined? / by Alison Pavlovich

By: Pavlovich, Alison.
Series: New Zealand Journal of Taxation Law and Policy.Publisher: New Zealand, Brookers, Edition: 21 (3), September 2015.Description: 317-331, 15 pages.Subject(s): Tax | Trustees | Trusts | Income Tax Act 2007 -- New ZealandSummary: Examines two aspects of trustee tax residence in New Zealand, its relevance and its determination. Looks at whether tax residence is relevant in determining tax liabilities under the settlor-based tax regime. Considers how trustee tax residence is determined where a body of trustees comprises of both residents and non-residents.
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Article Article New Zealand
Available CA008856
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Examines two aspects of trustee tax residence in New Zealand, its relevance and its determination. Looks at whether tax residence is relevant in determining tax liabilities under the settlor-based tax regime. Considers how trustee tax residence is determined where a body of trustees comprises of both residents and non-residents.

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