Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?-Reference-Cited by-同舟云学术

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Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?

Published:2012 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Elliffe Craig Macfarlane

Publisher

Elsevier BV

Reference26 articles.

1. New Zealand's International Tax Review: a direction for change": a government discussion document prepared by the Policy Advice Division of Inland Revenue;Fact sheet-Thin capitalisation rules,2006

2. International Tax and Business Guide;& Ernst;The Worldwide Corporate Tax Guide,2011

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Vpliv konsolidirane davčne osnove davka na dohodek pravnih oseb na podpisane davčne pogodbe med tretjimi državami;Studia Iuridica Miscellanea MMXXI;2024

2. Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?;SSRN Electronic Journal;2012

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