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Taxation, Trust classification

Overview of New Zealand Foreign Trusts

In this month’s Offshore Investment magazine Vicki Ammundsen observes how New Zealand foreign trusts are able to minimise taxation in New Zealand due to the design and purpose of the trust rules in the New Zealand income tax legislation.  She explores the legitimacy of New Zealand trustees of foreign trusts and explains how the tax-free status of foreign trusts in New Zealand can be compromised.




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