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In 2003 the Australian and NZ governments enacted legislation to permit trans-Tasman companies to allocate to their shareholders franking credits and imputation credits. This legislation is known as the pro rata allocation method, and was heralded as a major improvement in trans-Tasman taxation....
Persistent link: https://www.econbiz.de/10014060177
The OECD has for several years been laboriously attempting to reform the international tax system so as to rectify the gross under-taxation of heavily digitalized firms such as Google, Facebook and eBay. Progress has been slow, though, so a number of countries, including New Zealand, have...
Persistent link: https://www.econbiz.de/10014093755
This paper provides an overview of the history of intellectual property laws in Australia and New Zealand, and …. The different trajectories in how IP and indigenous cultural and knowledge systems interface in Australia and New Zealand …
Persistent link: https://www.econbiz.de/10012968514
As in some developing countries and more recently some developed countries worldwide and in the Asian region, Australia … Australia regarding its tobacco plain packaging legislation, in 2011 by Philip Morris Asia under an old BIT with Hong Kong …. However, Australia signed bilateral FTAs with Korea in 2014 and with China in 2015, including ISDS protections, prompting …
Persistent link: https://www.econbiz.de/10013004017
coverage in Australia (Part 1). The policy shift leaves a strong sense of déjà vu, namely the Gillard Government Trade Policy … Statement of 2011 that eschewed ISDS for Australia until its general election of 2013, and New Zealand's stance complicates … been little reported (Part 3). There has also been very little reporting about ISDS case developments related to Australia …
Persistent link: https://www.econbiz.de/10012928579
This article examines the international taxation of dividend, interest and royalty income derived through a trust. It concludes that New Zealand's general principles of international trust taxation and its international withholding rules can be reconciled by applying and re-applying the trust...
Persistent link: https://www.econbiz.de/10012978026
International trust taxation in New Zealand is dominated by the settlor regime under which the claim to tax accumulated trust income on a worldwide basis depends on the fiscal residence of the settlor. A trust entity is constituted by the trustees collectively, together with their right of...
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