8 Mar 2018
COMMISSIONER OF INLAND REVENUE v LIN [2018] NZCA 38
- Citation
- [2018] NZCA 38
- Court
- Court of Appeal
Article 23(2)(a) of the China DTA provides relief only against juridical double taxation and requires Chinese tax to have been paid by the New Zealand resident on income derived by that resident in China; tax spared to Chinese CFCs is not tax paid by the resident and therefore does not qualify for a New Zealand tax credit.