Taxing income across international borders - a policy framework

Publication cover with New Zealand coat of arms, Title - Taxing income across international borders - a policy framework, 30 July 1991 This document sets out the Government's policy framework for international taxation.

Published by the Treasury.

30 July 1991.

Notes

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Preface
Contents
Chapter 1 – Introduction
Chapter 2 – Policy framework
Chapter 3 – Taxation of non-residents
Chapter 4 – Taxation of residents’ foreign-source income
Chapter 5 – Bilateral Action
Annex – The practical effect of DTAs on tax paid by New Zealand exporters