TIB index based from the NZ Tax Information Bulletin - kwister.net
Category controlled-foreign-company-(cfc)
Current Time (NZ)
06:01:00
20 May 2024
06:01:00
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category controlled-foreign-company-(cfc)
| Volume 25 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 25 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 26 issue 007 | DETERMINATION CFC 2014/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | DETERMINATION CFC 2014/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | DETERMINATION CFC 2014/05: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | DETERMINATION CFC 2014/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | DETERMINATION CFC 2014/05: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | DETERMINATION CFC 2014/06: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 26 issue 007 | CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS |
| Volume 26 issue 007 | CFC REMEDIALS - INDIRECT INTERESTS IN FIFS |
| Volume 26 issue 007 | CFC REMEDIALS - ACTIVE BUSINESS TEST FOR WHOLLY OWNED GROUPS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST |
| Volume 26 issue 007 | CFC REMEDIALS - TEST GROUPS FOR CFCS WITH OFFSHORE BRANCHES |
| Volume 26 issue 007 | CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING |
| Volume 26 issue 007 | CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS |
| Volume 26 issue 007 | CFC REMEDIALS - INDIRECT INTERESTS IN FIFS |
| Volume 26 issue 007 | CFC REMEDIALS - ACTIVE BUSINESS TEST FOR WHOLLY OWNED GROUPS |
| Volume 26 issue 007 | CFC REMEDIALS - NEGATIVE PASSIVE INCOME AND ACCOUNTING STANDARDS TEST FOR CFCS |
| Volume 26 issue 007 | CFC REMEDIALS - TEST GROUPS FOR CFCS WITH OFFSHORE BRANCHES |
| Volume 26 issue 007 | CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING |
| Volume 26 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 26 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 27 issue 004 | General depreciation determination DEP92: Wool/shearing sheds |
| Volume 27 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2015) |
| Volume 27 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015) |
| Volume 27 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015) |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| Volume 28 issue 010 | IS 16/03: Tax residence |
| Volume 28 issue 010 | IS 16/03: Tax residence |
| Volume 28 issue 010 | Commissioner@s operational position relating to the application of IS 16/03 |
| Volume 28 issue 010 | Commissioner@s operational position relating to the application of IS 16/03 |
| Volume 28 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016) |
| Volume 28 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016) |
| Volume 29 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017) |
| Volume 29 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017) |
| Volume 29 issue 010 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017) |
| Volume 29 issue 010 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017) |
| Volume 30 issue 004 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China |
| Volume 30 issue 004 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China |
| Volume 30 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018) |
| Volume 30 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018) |
| Volume 31 issue 005 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019) |
| Volume 31 issue 005 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019) |
| Volume 31 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019) |
| Volume 31 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019) |
| Volume 32 issue 001 | Determination EE001: Employee use of telecommunications tools and usage plans in their employment |
| Volume 32 issue 001 | Determination CFC 2019/03: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/02: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/01: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/04: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/03: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/02: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 001 | Determination CFC 2019/01: Non-attributing active insurance CFC status (TOWER Insurance Limited) |
| Volume 32 issue 007 | BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation |
| Volume 32 issue 007 | COV 20/07: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 32 issue 007 | BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation |
| Volume 32 issue 007 | COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05 |
| Volume 34 issue 006 | TDS 22/07: Income tax# controlled foreign company# double tax agreement# shortfall penalties |
| Volume 34 issue 006 | TDS 22/07: Income tax# controlled foreign company# double tax agreement# shortfall penalties |