The New Zealand Controlled Foreign Company Regime

Asian-Pacific Tax and Investment Bulletin, Vol. 8, pp. 186-200, 1990

15 Pages Posted: 31 Mar 2010 Last revised: 18 Apr 2015

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1990

Abstract

In the late 1980s New Zealand signaled its intention to pass legislation to prevent resident shareholders from using controlled foreign companies to avoid tax. Controlled foreign companies all operate in a similar fashion. The regimes apply to non-resident companies that are owned or controlled by residents of the country that enacts the regime, and the rules apply to these resident owners or controllers, who are ordinarily shareholders in the companies in question.

Keywords: Anti-avoidance, Controlled foreign companies, Tax

JEL Classification: K33, K34

Suggested Citation

Prebble KC, John, The New Zealand Controlled Foreign Company Regime (1990). Asian-Pacific Tax and Investment Bulletin, Vol. 8, pp. 186-200, 1990, Available at SSRN: https://ssrn.com/abstract=1580779

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
73
Abstract Views
830
Rank
580,727
PlumX Metrics