Imputation Credits for Foreign Portfolio Investors

Prebble, John

Abstract

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Imputation Credits for Foreign Portfolio Investors

John Prebble

Victoria University of Wellington; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; Monash University

1993

International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 318-319, 1993

Abstract:
Imputation credits are to be extended to non-resident portfolio investors in New Zealand companies in the Taxation Reform Bill No 7 of 1993. New Zealand’s corporate tax system operates by full imputation as far as resident shareholders are concerned. Imputation credits are to be allowed against withholding tax liability in respect of dividends paid to portfolio investors.

Number of Pages in PDF File: 3

Keywords: Imputation credits, law reform in New Zealand, foreign portfolio holders.

JEL Classification: K34

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Date posted: April 2, 2010 ; Last revised: July 22, 2010

Suggested Citation

Prebble, John, Imputation Credits for Foreign Portfolio Investors (1993). International Bureau of Fiscal Documentation Tax News Service, Vol. 27, pp. 318-319, 1993. Available at SSRN: http://ssrn.com/abstract=1582287

Contact Information

John Prebble (Contact Author) Victoria University of Wellington ( email ) PO Box 600 Wellington, 6140 New Zealand +64 4 463 6311 (Phone) Papers Indexed at HOME PAGE (Fax) HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx
Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien Althanstrasse 39-45 A-1090 Wien Austria
Monash University Victoria 3084 Australia

Abstract

Imputation Credits for Foreign Portfolio Investors

John Prebble

Date posted: April 2, 2010 ; Last revised: July 22, 2010

Suggested Citation

Contact Information

John Prebble (Contact Author)