New Zealand income tax law : implications for transactions with trusts

Journal
Prebble, J.
New Zealand
Bulletin for International Taxation 1999 (Volume 53), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Examines New Zealand's domestic rules of trust taxation. Issues covered include transferring assets to and from trusts, the character of trust income derived by beneficiaries and trust losses.