@article{ART001257718,
author={Kent A. Wong},
title={A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments},
journal={비교사법},
issn={1229-5205},
year={2008},
volume={15},
number={2},
pages={607-635},
doi={10.22922/jcpl.15.2.200806.607}
}

TY - JOUR
AU - Kent A. Wong
TI - A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments
T2 - 비교사법
JO - 비교사법
PY - 2008
VL - 15
IS - 2
PB - 한국사법학회
SP - 607
EP - 635
SN - 1229-5205
AB - Of all the OECD nations, only New Zealand continues to tax offshore active income on an accruals basis. New Zealand’s almost 20 year old CFC regime was seen by many as being uncompetitive internationally and in dire need of revamp. This paper discusses recent legislative developments which have been designed to draw New Zealand more in line with Australia’s tax regime and to follow international tax law trends. Finally, this paper examines some uniquely New Zealand developments, some recent significant transactions, as well as real estate funds and REITs regarding tax issues in New Zealand.
KW - New Zealand, CFC Regime, International Tax Law, Real Estate Funds, REITs
DO - 10.22922/jcpl.15.2.200806.607
ER -

Kent A. Wong. 2008, "A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments", 비교사법, vol.15, no.2 pp.607-635. Available from: doi:10.22922/jcpl.15.2.200806.607

Kent A. Wong "A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments" 비교사법 15.2 pp.607-635 (2008) : 607.

Kent A. Wong. A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments. 2008; 15(2), 607-635. Available from: doi:10.22922/jcpl.15.2.200806.607

Kent A. Wong. "A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments" 비교사법 15, no.2 (2008) : 607-635.doi: 10.22922/jcpl.15.2.200806.607

Kent A. Wong. A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments. 비교사법, 15(2), 607-635. doi: 10.22922/jcpl.15.2.200806.607

Kent A. Wong. A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments. 비교사법. 2008; 15(2) 607-635. doi: 10.22922/jcpl.15.2.200806.607

Kent A. Wong. A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments. 2008; 15(2), 607-635. Available from: doi:10.22922/jcpl.15.2.200806.607

Kent A. Wong. "A Change in Direction for New Zealand’s International Tax Regime: Recent Legal Developments" 비교사법 15, no.2 (2008) : 607-635.doi: 10.22922/jcpl.15.2.200806.607