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New Zealand tax residency : Diamond reflected in van Uden / by Daran Nair and Arvind Nair

By: Nair, Daran.
Contributor(s): Nair, Arvind.
Series: Taxation Today.Publisher: New Zealand, Thomson Reuters, Edition: no. 125, March 2019.Description: 4-6, 3 pages.Subject(s): New Zealand | Tax | Tax law | Income Tax Act 2007 -- New ZealandOnline resources: Access from Box.com Summary: Examines tax residency status, looking at relevant legislation and a recent High Court judgement. Warns there are no clear perimeters to establish tax residency and suggest law requires clarification.
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Examines tax residency status, looking at relevant legislation and a recent High Court judgement. Warns there are no clear perimeters to establish tax residency and suggest law requires clarification.

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