New Zealand's thin capitalization rules and the arm's length principle

Journal
Smith, A. (Andrew); Dunmore, P.V.
New Zealand
Bulletin for International Taxation 2003 (Volume 57), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Reviews New Zealand's new thin capitalization rules to determine whether they can be considered to be consistent with the arm's length principle found in New Zealand's tax treaties.