Costs of Compliance with the New Zealand Controlled Foreign Company Regime

Controlled foreign company regimes are sets of anti-avoidance rules. These regimes assist in preventing companies from diverting income through tax havens. Such regimes require the parent company to report the income of its subsidiary for New Zealand tax purposes as if it were its own. Complying with these regimes incurs costs. In 1991, a survey was commissioned to uncover the costs of compliance. The results were reported in this article

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Year of publication:	2015
Authors:	Prebble QC, John
Publisher:	[2015]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (17 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: TAX COMPLIANCE COSTS: MEASUREMENT AND POLICY, C. Sandford, ed., 1995 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 1995 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013038911