New Zealand's thin capitalization rules and the arm's length principle

Journal
Author
Smith, A. (Andrew); Dunmore, P.V.
Country
New Zealand
Published Date
Issue
Bulletin for International Taxation 2003 (Volume 57), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Reviews New Zealand's new thin capitalization rules to determine whether they can be considered to be consistent with the arm's length principle found in New Zealand's tax treaties.