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Trans-Tasman Triangular Taxation Relief: Part One

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dc.contributor.author Dunbar, David
dc.date.accessioned 2007-11-20T03:41:17Z
dc.date.accessioned 2022-07-05T01:18:57Z
dc.date.available 2007-11-20T03:41:17Z
dc.date.available 2022-07-05T01:18:57Z
dc.date.copyright 2002
dc.date.issued 2002
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18576
dc.description.abstract In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the major taxation barriers to trans-Tasman investment. The discussion document invited interested parties to present submissions by 3 May 2002. This article examines: the origins of triangular taxation, the merits of the New Zealand and Australian government’s joint proposal (called “The Pro rata Approach to Triangular Taxation”), an alternative solution, and ad hoc solutions. From the perspective of trans-Tasman individual shareholders, the pro rata proposal is an improvement compared to the current position, but it is not the optimal solution. From their perspective the most tax effective option is what is known as the “full streaming” solution. However both governments are concerned about the fiscal risks of the streaming alternative and the fact that it might signal a greater acceptance of streaming which is not the case. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 9 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Legal jurisdiction en_NZ
dc.subject Taxation law en_NZ
dc.subject Australia's tax system en_NZ
dc.subject New Zealand's tax system en_NZ
dc.title Trans-Tasman Triangular Taxation Relief: Part One en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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