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
"Countries with special tax rules: a list of countries with different income tax laws"
The Income Tax Act 2007 has a list of countries called grey list countries. You can find this list in the International tax rules: grey list countries schedule. This schedule is part of the act and it tells you which countries are on the list.
The countries on the list are Australia, Canada, Federal Republic of Germany, Japan, United Kingdom of Great Britain and Northern Ireland, United States of America, Norway, and Kingdom of Spain. Some of these countries have special rules for taxing income from business activities carried on outside the country.
The act also looks at special allowances or exemptions that some of these countries have, like special rules for offshore banking units in Australia or international banking centres in Canada, as empowered by ss DZ 11 and YA 1.
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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.