Is the New Zealand Qualifying Company regime achieving its original objectives?

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Title Is the New Zealand Qualifying Company regime achieving its original objectives?
Author Freudenberg, Brett David
Journal Name New Zealand Journal of Taxation Law and Policy
Editor Adrian J. Sawyer
Year Published 2005
Place of publication Wellington
Publisher Thomson Brookers
Abstract In 1992 New Zealand adopted two hybrid entities for taxation purposes, known as Qualifying Companies and Loss Attribution Qualifying Companies. It was stated that these entities would provide members with limited liability, but would be taxed in a similar manner to partnerships. What has been the New Zealand experience over the past 13 years with this alternative business form? This paper will critically analyse New Zealand's Qualifying Companies and Loss Attribution Qualifying Companies to ascertain whether these regimes have been successful in achieving their original objectives. Such an assessment is timely given the New Zealand Government's recent announcement to introduce another hybrid entity.
Peer Reviewed Yes
Published Yes
Volume 11
Issue Number 2
Page from 185
Page to 215
ISSN 1322-4417
Date Accessioned 2005-12-14
Language en_AU
Faculty Griffith Business School
Subject Taxation Law
URI http://hdl.handle.net/10072/4639
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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