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Trustee tax residence in New Zealand : is it relevant and how is it determined? [part 1] / by Alison Pavlovich

By: Pavlovich, Alison.
Series: Taxation Today.Publisher: New Zealand, Brookers, Edition: no. 93, April 2016.Description: 16-21, 6 pages.Subject(s): Trusts | Trustees | Tax law | Income Tax Act 2007 -- New ZealandSummary: Examines two aspects of trustee tax residence. Looks at whether trustee tax residence is relevant in determining tax liabilities under the settlor-based regime. Considers how trustee tax residence is determined where the trustees are comprised of both residents and non-residents. Compares with other jurisdictions.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available CA008958
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Examines two aspects of trustee tax residence. Looks at whether trustee tax residence is relevant in determining tax liabilities under the settlor-based regime. Considers how trustee tax residence is determined where the trustees are comprised of both residents and non-residents. Compares with other jurisdictions.

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