Financial arrangements : implications for temporary tax residents of New Zealand

Journal
Tooley, S.; Wilkinson, B.
Bulletin for International Taxation 1999 (Volume 53), No. 4
Price USD 45

Considers the application of the financial arrangements regime to a situation whereby a person becomes a New Zealand taxpayer (through secondment, sabbatical, or temporary relocation) and owns residential property that is located outside of New Zealand.