Credits for Underlying Foreign Tax

Prebble KC, John

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Credits for Underlying Foreign Tax

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 291-292, 1993

3 Pages Posted: 1 Apr 2010 Last revised: 22 Jul 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

Date Written: 1993

Abstract

Inbound dividends received by New Zealand resident companies are theoretically exempt from income tax, but dividends paid on to New Zealand resident shareholders who are natural persons are taxable.

Keywords: Underlying foreign tax, credits, New Zealand tax law.

JEL Classification: K34

Suggested Citation: Suggested Citation

Prebble KC, John, Credits for Underlying Foreign Tax (1993). International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 291-292, 1993, Available at SSRN: https://ssrn.com/abstract=1582268