24International tax rules: grey list countries Empowered by ss DZ 11, YA 1
Part AGrey list countries
Part BFeatures of the taxation law of countries specified in Part A
- Canary Islands:
- Ceuta:
- Melilla:
- Alava:
- Guipúzcoa:
- Vizcaya:
- Navarra.
Income Tax Act 2007
Schedule 24: International tax rules: grey list countries
"Tax rules for some countries, like Australia and the UK, are explained here"
You need to know about some countries and their tax rules. These countries are called grey list countries. They are Australia, Canada, Federal Republic of Germany, Japan, United Kingdom, United States of America, Norway, and Kingdom of Spain. These countries have special tax rules. For example, some countries do not tax income from business activities done outside the country. Some countries also have special rules for certain areas, like enterprise zones in the United Kingdom. You can find more information about these rules in the Income Tax Act 2007, which is empowered by sections like ss DZ 11 and YA 1. This information is part of the International tax rules: grey list countries schedule.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523375.
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