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Generally when a corporate trustee has the power to accumulate trust income the trustee will be treated as beneficial owner of income received for double tax treaty purposes. -
New Zealand has no Capital Gains Tax (although sometimes capital gains can be taxed as income) or InheritanceTax.
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Certain planning techniques must be employed to give the particular provision of theDouble Tax Agreement binding effect.
07 Sep 2010
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 The Benefits of a Double Tax Agreement
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