NZ Inland Revenue considers application of WHT rules to negative interest payments

NZ Inland Revenue considers application of WHT rules to negative interest payments

Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.

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Bibliographische Detailangaben
Veröffentlicht in:International tax review 2020-12
Hauptverfasser: Brown, Brendan, McVeagh, Russell, Stewart, Tim
Format: Magazinearticle
Sprache:eng
Schlagworte:
Financial institutions
Income taxes
Interest rates
International taxation
Withholding taxes
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Zusammenfassung:Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.
ISSN:0958-7594