Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules

Journal
Smith, A. (Andrew); Dunbar, D.G.
New Zealand
Bulletin for International Taxation 2007 (Volume 61), No. 6
PriceUSD 45

This article reviews the extensive history of the new New Zealand foreign investment fund (FIF) rules of December 2006, applying as from 1 April 2007, and critically evaluates whether they are likely to solve the problems they were designed to overcome.