About: The New Zealand offshore trusts regime

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Attributs	Valeurs
type	work Article
Is Part Of	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/w
Subject	Articles
Title	The New Zealand offshore trusts regime
has manifestation of work	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn078/m/print http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn078/m/web
related by	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn078/authorship/1
Author	Ayers Kerry
Abstract	Following a brief outline of the New Zealand tax system, this article discusses the tax regime for trusts in general before focussing specifically on offshore trusts. The article then outlines key legislative provisions affecting trust structures in New Zealand before concluding with a round-up of recent developments in New Zealand trust law.
article type	research-article
publisher identifier	ttn078
is part of this journal	Trusts & Trustees

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