The Inconvenient Problem with New Zealand’s Foreign Trust Regime

Journal
Beckham, J.; Elliffe, C.
New Zealand
Bulletin for International Taxation 2012 (Volume 66), No. 6
PriceUSD 45

This article considers the issue of whether or not New Zealand trustees must be recognized as valid parties in New Zealand’s treaty network by exploring the various approaches that may be adopted in the interpretation of tax treaties and the diverging constructions of the residence article.