New Zealand proposals for the taxation of foreign investment: a view from across the Tasman
Dabner, Justin (2003) New Zealand proposals for the taxation of foreign investment: a view from across the Tasman. New Zealand Journal of Taxation Law and Policy, 9 (3). pp. 261-266.
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Treasury and the IRD’s negative response to the Tax Review 2001 proposals to substantially reduce the tax rate on foreign investment is supported by research into the effectiveness of tax concessions to attract headquarters operations of multinational companies. It is not clear that tax is a decisive consideration in international investment considerations and any tax concessions may simply result in a transfer of tax revenue to foreign treasuries. In any event, broad tax concessions for foreign investment would not necessarily attract the most desirable type of investment. Such concessions might “unlevel” the playing field between competing foreign-owned and domestically owned businesses.
|Item Type:||Article (Refereed Research - C1)|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%|
|SEO Codes:||94 LAW, POLITICS AND COMMUNITY SERVICES > 9404 Justice and the Law > 940405 Law Reform @ 30%|
97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 40%
91 ECONOMIC FRAMEWORK > 9101 Macroeconomics > 910110 Taxation @ 30%
|Deposited On:||04 Jun 2010 08:33|
|Last Modified:||12 Feb 2011 03:48|
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