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.


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 some special tax rules. For example, some of them have exemptions from income tax for income earned from business activities outside the country. Others have special allowances or reliefs for certain activities, like offshore banking or investments in specific areas. 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 and is important for understanding how taxes work in these countries.
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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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