Recognition of Foreign Enterprises as Taxable Entities
Cahiers de Droit Fiscal International, pp. 493-509, 1988
10 Pages Posted: 27 Mar 2010
Abstract
The New Zealand tax system allows the possibility of double taxation through the mis-matching of characterisations of business and investment entities in a large number of circumstances. However, practical problems are uncommon. To avoid difficulties, the principle of private international law which states that courts recognise the law and judgements of each other could be followed.
Note: Downloadable document is in French.
Keywords: Double taxation, Foreign investment, Private international law
JEL Classification: K34
Suggested Citation: Suggested Citation
Prebble KC, John, Recognition of Foreign Enterprises as Taxable Entities. Cahiers de Droit Fiscal International, pp. 493-509, 1988, Available at SSRN: https://ssrn.com/abstract=1576963
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