Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011

Elliffe, Craig; Prebble, John; Russ, Neil

doi:10.26686/wgtn.13054145.v1

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Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011

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posted on 2020-10-06, 02:16 authored by Craig Elliffe, John Prebble QC, Neil Russ

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Elliffe, C., Prebble QC, J. & Russ, N. (2011). Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011. http://ssrn.com/abstract=1780546

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2011-03-07

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foreign tax credits exemption credit controlled foreign companies double taxation imputation systems

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CC BY-NC-ND 4.0

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Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011

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