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Trustee tax residence in New Zealand : is it relevant and how is it determined? [part 2] / by Alison Pavlovich

By: Pavlovich, Alison.
Series: Taxation Today.Publisher: New Zealand, Brookers, Edition: no. 94, May 2016.Description: 14-19, 6 pages.Subject(s): Trusts | Trustees | Tax law | Income Tax Act 2007 -- New ZealandSummary: Examines two aspects of trustee tax residence, its relevance and its determination. Considers how trustee tax residence is determined where a body of trustees comprises both residents and non-residents. Looks to a case in the United Kingdom to compare and applies that test to New Zealand. Part 2 of 2.
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Article Article New Zealand
Available CA009086
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Examines two aspects of trustee tax residence, its relevance and its determination. Considers how trustee tax residence is determined where a body of trustees comprises both residents and non-residents. Looks to a case in the United Kingdom to compare and applies that test to New Zealand. Part 2 of 2.

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