International and Cross-Border Taxation in New Zealand

Abstract

Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major new commentary on New Zealand’s international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation). International and Cross-Border Taxation in New Zealand is an invaluable resource for lawyers and accountants as well as excellent guide for law for students studying this area of the law.