International Tax Policy Changes Arising from New Zealand’s Latest Tax Treaties: New Perceptions of Being a Capital Exporter?

Journal
Smith, A.M.C.
New Zealand
Bulletin for International Taxation 2015 (Volume 69), No. 1
PriceUSD 45

In this article, the author reviews nine tax treaties recently concluded by New Zealand, explaining the key changes arising from these new tax treaties, and how they represent an important change in New Zealand’s international tax policy and indirectly signal how New Zealand views itself in the international economy.