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Category CONTROLLED FOREIGN COMPANY (CFC) - Index of the New Zealand
Tax Information Bulletin.

Current Time (NZ)
Wed 15 May 15:35 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

CONTROLLED FOREIGN COMPANY (CFC)

Volume Issue ID Title
32 07020 COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05

32 07019 BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation

32 01008 Determination CFC 2019/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  • Entity: TOWER INSURANCE LIMITED


32 01007 Determination CFC 2019/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  • Entity: TOWER INSURANCE LIMITED


32 01006 Determination CFC 2019/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  • Entity: TOWER INSURANCE LIMITED


32 01005 Determination CFC 2019/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  • Entity: TOWER INSURANCE LIMITED


31 11001 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019)

31 05006 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019)

30 11004 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018)

30 04009 Entitlement to tax sparing credits under the double tax agreement between New Zealand and China

29 10007 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017)

29 04044 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017)

28 11001 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016)

28 10002 Commissioner's operational position relating to the application of IS 16/03

28 10001 IS 16/03: Tax residence

28 04003 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016)

27 10033 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015)

27 04005 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2015)

26 10007 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS

26 07054 CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING

26 07053 CFC REMEDIALS - TEST GROUPS FOR CFCS WITH OFFSHORE BRANCHES

26 07050 CFC REMEDIALS - NEGATIVE PASSIVE INCOME AND ACCOUNTING STANDARDS TEST FOR CFCS

26 07049 CFC REMEDIALS - ACTIVE BUSINESS TEST FOR WHOLLY OWNED GROUPS

26 07048 CFC REMEDIALS - INDIRECT INTERESTS IN FIFS

26 07046 CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS

26 07005 DETERMINATION CFC 2014/06: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED
  • Entity: Southern Cross Marine Limited
  • Entity: TOWER Insurance (PNG) Limited


26 07004 DETERMINATION CFC 2014/05: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED
  • Entity: Tower Insurance (Cook Islands) Limited


26 07003 DETERMINATION CFC 2014/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED
  • Entity: National Pacific Insurance (Tonga) Limited


26 07002 DETERMINATION CFC 2014/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED
  • Entity: National Insurance Company (Holdings) Limited
  • Entity: TOWER Insurance (Fiji) Limited
  • Entity: Southern Pacific Insurance Company (Fiji) Limited


26 04037 FOREIGN CURRENCY AMOUNTS – CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2014)

25 10004 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS




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