This article considers the nature of the relationship between domestic thin capitalization rules and the non-discrimination article in the OECD Model, with a particular focus on foreign ownership and article 24(5). In this context a question arises regarding the interpretation of article 24(5)...

The COVID-19 pandemic has been described by the International Monetary Fund as the worst recession since the Great Depression. The combination of tax shortfalls, increased government spending, and the irrefutable growth in the digital economy has created a situation which means that the world...

Even though the New Zealand courts have been interpreting this legislation for over 130 years, there is no doubt that applying the anti-avoidance rules is a difficult task. This is why it is common for judges to come to different conclusions or even arrive at the same conclusion through a...

In this paper it is controversially suggested that international tax law is broader than the traditional view of most academics. In addition to domestic laws that cover cross-border transactions and double taxation agreements (or their multilateral counterparts) there is a special consensus...

This article attempts to establish a justification for the taxation of income earned by highly digitalised businesses in the source or market jurisdiction. The article explains why this theoretical question is such an important issue in international tax. The proposition put forward in this...

This paper considers two recent NZ Taxation Review Authority cases concerning residency. One case looks at the tie-breaker provisions of the dual residency rules in Article 4 of the New Zealand/ Fiji Double Tax Convention while the other looks at the corporate residency test in New Zealand...

This article reviews the case for taxing capital gains in New Zealand. The analogy is drawn between a taxation system and a medieval toll bridge. The wider the span of the bridge the more traffic can pass in the same time period. This can allow a reduction in the rate of toll, reducing the...

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies...

Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu --...