New Zealand trust taxation - the international dimension

Journal
Author
Prebble, J.
Country
New Zealand
Published Date
Issue
Bulletin for International Taxation 1999 (Volume 53), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

New Zealand's international rules of trust taxation are examined. Issues covered include: New Zealand-source and foreign-source income, trustee income, and the settlor rule and exemption for NZ resident trustees.