Recognition of Foreign Enterprises as Taxable Entities

Cahiers de Droit Fiscal International, pp. 493-509, 1988

10 Pages Posted: 27 Mar 2010

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

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

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

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

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