This content is from: Sponsored New Zealand: High Court considers DTA tax sparing provisions The High Court of New Zealand in Lin v Commissioner of Inland Revenue [2017] NZHC 969 has held that a New Zealand taxpayer is entitled to foreign tax credits (FTCs) for tax spared (under Chinese law) to Chinese compan... July 11 2017
This content is from: Global Tax director 2.0 Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why compa... By Joe Stanley-Smith July 11 2017