期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2005
卷号：1
期号：2
出版社：Australasian Tax Teachers Association
摘要：A key feature of New Zealand's international tax regime is the comprehensive taxation of New Zealand residents' worldwide income. This is largely due to the broad controlled foreign company (CFC) and foreign investment fund (FIF) regimes found in the New Zealand tax regime. Because of this comprehensive residence-based taxation, it is believed that highly skilled migrants are deterred from relocating to New Zealand in favour of other countries. Recognising that tax considerations may be undermining the objectives sought from the government's migration policies to attract highly skilled migrants, the government has released a discussion document, Reducing Barriers to International Recruitment to New Zealand (Discussion Document), proposing a limited exemption for some new migrants from the full application of New Zealand's international tax regime.
