New Zealand's thin capitalization rules
Year of publication: |
1997
|
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Authors: | Smith, Andrew M. C. |
Published in: |
Canadian tax journal. - Toronto, ISSN 0008-5111, ZDB-ID 860241-4. - Vol. 44.1997, 6, p. 1525-1551
|
Subject: | Körperschaftsteuer | Corporate income tax | Kapitalertragsteuer | Capital income tax | Doppelbesteuerung | Double taxation | Steuervermeidung | Tax avoidance | Neuseeland | New Zealand |
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