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Category DOUBLE TAXATION AGREEMENT - Index of the New Zealand
Tax Information Bulletin.

Current Time (NZ)
Thu 21 Nov 21:48 PM

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

DOUBLE TAXATION AGREEMENT

Volume Issue ID Title
32 07027 CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries)

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 07018 BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company

32 07017 BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company

32 07016 BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company

32 07015 BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less

30 10001 New Zealands ratification of the OECDs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  • Entity: Organisation for Economic Cooperation and Development (OECD)


30 07011 Entitlement to tax sparing credits under the double tax agreement between New Zealand and China - leave to appeal to the Supreme Court was denied

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

30 02006 Notices issued under s 17 of the Tax Administration Act 1994 held to be invalid
  • Entity: CHATFIELD & CO
  • Entity: CHATFIELD & CO LIMITED


29 07008 Entitlement to tax sparing credits under the double tax agreement between New Zealand and China

29 06012 Appeal against partial strike-out dismissed
  • Entity: Chatfield & Co Limited


29 01009 Court of Appeal upholds High Court decision declining an application for discovery of material exchanged pursuant to a Double Taxation Agreement
  • Entity: Chatfield & Co Limited


28 12009 Partial strike out of Judicial Review of Commissioner's decision to issue notices under s 17 of the Tax Administration Act 1994
  • Entity: Chatfield & Co Limited


28 12007 Interpretation statement: IS 16/05 Income tax - foreign tax credits - how to claim a foreign tax credit where the foreign tax paid is covered by a double tax agreement

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

28 10001 IS 16/03: Tax residence

28 07021 COMMISSIONER NOT REQUIRED TO DISCLOSE DOCUMENTS EXCHANGED UNDER DOUBLE TAX AGREEMENT
  • Entity: Chatfield & Co Limited


26 07026 OTHER POLICY MATTERS - CLASSIFICATION OF MINING PERMITS AS REAL PROPERTY FOR INCOME TAX PURPOSES

26 05001 IS 14/02: INCOME TAX – FOREIGN TAX CREDITS – WHAT IS A TAX OF SUBSTANTIALLY THE SAME NATURE AS INCOME TAX IMPOSED UNDER S BB 1?

26 03014 IS 14/01: TAX RESIDENCE - ANALYSIS PART 1: RESIDENCE OF NATURAL PERSONS (INDIVIDUALS) - Relevance of double taxation agreements




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