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Taxes and Taxation
Reference:

Obukhova, Yu. V., Orlov, E. E. Taxation of Trusts for Non-Residents in New Zealands

Abstract: New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a ‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors.


Keywords:

and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand.


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