TIB index based from the NZ Tax Information Bulletin - kwister.net
Category double-taxation-agreement
Current Time (NZ)
07:03:00
20 May 2024
07:03:00
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category double-taxation-agreement
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - ANALYSIS PART 1: RESIDENCE OF NATURAL PERSONS (INDIVIDUALS) - Relevance of double taxation agreements |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - ANALYSIS PART 1: RESIDENCE OF NATURAL PERSONS (INDIVIDUALS) - Relevance of double taxation agreements |
| Volume 26 issue 007 | OTHER POLICY MATTERS - CLASSIFICATION OF MINING PERMITS AS REAL PROPERTY FOR INCOME TAX PURPOSES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - CLASSIFICATION OF MINING PERMITS AS REAL PROPERTY FOR INCOME TAX PURPOSES |
| Volume 28 issue 007 | COMMISSIONER NOT REQUIRED TO DISCLOSE DOCUMENTS EXCHANGED UNDER DOUBLE TAX AGREEMENT |
| Volume 28 issue 007 | COMMISSIONER NOT REQUIRED TO DISCLOSE DOCUMENTS EXCHANGED UNDER DOUBLE TAX AGREEMENT |
| 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 012 | Interpretation statement: IS 16/05 Income tax - foreign tax credits - how to claim a foreign tax credit where the foreign tax paid is covered by a double tax agreement |
| Volume 28 issue 012 | Partial strike out of Judicial Review of Commissioner@s decision to issue notices under s 17 of the Tax Administration Act 1994 |
| Volume 28 issue 012 | Interpretation statement: IS 16/05 Income tax - foreign tax credits - how to claim a foreign tax credit where the foreign tax paid is covered by a double tax agreement |
| Volume 28 issue 012 | Partial strike out of Judicial Review of Commissioner@s decision to issue notices under s 17 of the Tax Administration Act 1994 |
| Volume 29 issue 001 | Court of Appeal upholds High Court decision declining an application for discovery of material exchanged pursuant to a Double Taxation Agreement |
| Volume 29 issue 001 | Court of Appeal upholds High Court decision declining an application for discovery of material exchanged pursuant to a Double Taxation Agreement |
| Volume 29 issue 006 | Appeal against partial strike-out dismissed |
| Volume 29 issue 006 | Appeal against partial strike-out dismissed |
| Volume 29 issue 007 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China |
| Volume 29 issue 007 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China |
| Volume 30 issue 002 | Notices issued under s 17 of the Tax Administration Act 1994 held to be invalid |
| Volume 30 issue 002 | Notices issued under s 17 of the Tax Administration Act 1994 held to be invalid |
| 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 007 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China - leave to appeal to the Supreme Court was denied |
| Volume 30 issue 007 | Entitlement to tax sparing credits under the double tax agreement between New Zealand and China - leave to appeal to the Supreme Court was denied |
| Volume 30 issue 010 | New Zealands ratification of the OECDs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting |
| Volume 30 issue 010 | New Zealands ratification of the OECDs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting |
| Volume 32 issue 007 | Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020 |
| Volume 32 issue 007 | BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company |
| 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 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less |
| Volume 32 issue 007 | BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries) |
| Volume 32 issue 007 | BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company |
| 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 32 issue 007 | CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries) |
| 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 |
| Volume 35 issue 011 | TDS 23/13: Changing FIF calculation methods |
| Volume 35 issue 011 | TDS 23/13: Changing FIF calculation methods |